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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
The University of Texas Health Science Center at San Antonio
Fiscal 2013 Fourth Quarter

Audit scope

A sample of The University of Texas Health Science Center at San Antonio’s (Center) payroll, purchase and travel transactions that processed through the Uniform Statewide Accounting System (USAS) during the period beginning June 1, 2011, through May 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:

  • Incorrect lifetime service credit procedures/state effective service date/incorrect longevity pay amount.
  • Missing prior state service verification.

A limited sample of voluntary contributions was also audited.

  • No issues were identified.

Purchase transactions

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

The audit identified:

  • Missing statutory authority for reimbursement.
  • Payment in excess of purchase order.

Travel transactions

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

The audit identified:

  • Statutory authority for reimbursement was missing.
  • A lack of conservation of state funds.
  • Proof of payment was missing.
  • An incorrect amount.
  • A reimbursement not due.

Internal control structure

The Center’s internal control structure was reviewed. The review was limited to obtaining an understanding of the Center’s controls sufficient to plan the audit and did not include tests of control policies and procedures.

The review identified:

  • One employee could adjust payment instructions in the Texas Identification Number System (TINS) and approve paper vouchers without electronic oversight.

Security

The audit included a security review that identified any of the Center’s employees with security in USAS or on the voucher signature cards who were no longer employed or whose security had been revoked. Upon termination or revocation, certain deadlines must be observed so that security can be revoked in a timely manner.

The review identified:

  • One employee remained listed on the Center’s voucher signature cards after termination and also retained the ability to expend funds in USAS after authority expired.

Fixed assets

The audit included a limited number of fixed assets acquired by expenditures during the audit period to test for accurate reporting in the State Property Accounting (SPA) System and to verify existence of the assets. During the audit period, the Center reported one asset that was stolen. The Center filed a police report for the stolen asset.

  • All assets tested were in their intended location and properly recorded in SPA.

Prior post-payment audit and current audit recurring errors

A prior post-payment audit of the Center’s payroll, purchase and travel transactions was concluded on Feb. 27, 2009.

During the current audit, there were three recurring errors:

  • Incorrect longevity payment amount.
  • Missing statutory authority for reimbursement.
  • Control weakness over expenditure processing.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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