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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
The University of Texas – Pan American
Fiscal 2013 Fourth Quarter

Audit scope

A sample of The University of Texas – Pan American’s (University) payroll, purchase and 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:

  • One incorrect calculation of a death benefit payment.

A limited sample of voluntary contributions was also audited.

  • No issues were identified.

Purchase and library book transactions

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

The audit identified:

  • One purchase transaction that paid freight not addressed on purchase order.
  • One purchase transaction that paid for food purchased for training attendees.

Travel transactions

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

The audit identified:

  • One travel transaction that paid a higher amount for lodging and local taxes than allowed by General Services Administration (GSA) rates.

Internal control structure

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

The audit identified:

  • Two employees can process and release payments through USAS.
  • The same two employees can process and release payrolls.
  • One of the two employees had the ability to adjust payment instructions in the Texas Identification Number System (TINS), approve paper vouchers and pick up warrants at the Comptroller’s office.

Grant transactions

The audit included a limited review of the University’s transactions relating to grant payments. This review consisted of verifying that payments did not exceed authorized amounts. The review of these payments did not include an investigation of the University’s procedures for awarding the grants or monitoring payments made to grantees; therefore, no opinion is being offered on those procedures.

  • No issues were identified.

Fixed assets

The audit included a limited review of fixed assets acquired by expenditures during our audit period to test for internal assets tags. Six of the seven assets reviewed were tagged and all seven assets were properly accounted for in the University’s internal asset system. As a result of the audit, the University has tagged the remaining asset.

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 Feb. 27, 2009.

During the current audit, there were two recurring errors:

  • PO created after invoice.
  • Control weakness over expenditure processing.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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