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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas State University — San Marcos
Fiscal 2013 Fourth Quarter

Audit scope

A sample of Texas State University — San Marcos’ (University) purchase and payroll transactions and all travel transactions that processed through the Uniform Statewide Accounting System (USAS) during the period beginning Sept. 1, 2011, through Aug. 31, 2012, was audited to determine compliance with applicable state laws.

Payroll transactions and deductions

Payroll transactions were audited for compliance with the General Appropriations Act (GAA), Texas Payroll/Personnel Resource and other pertinent statutes.

The audit identified:

  • Five employees who were paid an incorrect longevity pay amount.

A limited sample of voluntary contributions was audited.

  • No issues were identified.

Purchase transactions

Purchase transactions were audited for compliance with the GAA, eXpendit and other pertinent statutes.

  • No issues were identified.

Travel transactions

Travel transactions were audited for compliance with the GAA, Textravel and other pertinent statutes.

The audit identified:

  • One transaction where an employee was reimbursed an incorrect amount.
  • One transaction missing a purchase agreement.

Fixed assets

The audit included a limited review of fixed assets acquired by expenditures during the audit period to verify existence of the assets.

  • All of the assets tested were tagged and in their intended location.

The State Auditor’s Office (SAO) conducted an audit of the University’s fixed assets. The SAO found that the University had controls over its capital assets and inventory processes but could improve controls over reporting and document retention.

Direct deposit authorization forms

A review was conducted of the University’s procedures to comply with the federal mandate to properly identify and handle payments involving the movement of funds internationally.

The audit identified:

  • Five direct deposit setup forms did not indicate if the funds would be forwarded to a financial institution outside the United States.

Other auditor observations

The University does not have a policy in place to require travelers to prepare a cost comparison between renting a vehicle and using a personal vehicle prior to travel. According to Texas Government Code Annotated, Section 660.007(a) (Vernon 2008), a state agency shall minimize the amount of travel expenses paid or reimbursed by the agency. The agency shall ensure that each travel arrangement is the most cost effective considering all relevant circumstances.

The University must exercise caution in its use of state funds and ensure those expenditures are fiscally responsible. Prior to authorizing the travel, the University must closely review the traveler’s request to ensure compliance with the above travel regulations. The University should prepare cost comparisons prior to traveling and ensure the most cost effective travel arrangements are used for all travel.

Prior post-payment audit and current audit recurring errors

A prior post-payment audit of the University’s payroll, purchase and travel transactions was concluded on April 20, 2009.

  • During the current audit, there were no recurring errors.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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