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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
The University of Texas at Tyler
Fiscal 2013 Fourth Quarter

Audit scope

A sample of The University of Texas at Tyler’s (University) payroll transactions and all purchase and travel transactions that processed through the Uniform Statewide Accounting System (USAS) during the period beginning March 1, 2012, through Feb. 28, 2013, were audited to determine compliance with applicable state laws.

Payroll transactions and payroll deductions

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

  • No issues were identified.

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.

The audit identified:

  • Purchase order created after invoice received.
  • Freight amount in excess of purchase order.

Travel transactions

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

The audit identified:

  • Improper payment of gratuities.
  • Incorrect coding of hotel tax.
  • Lodging expense not payable.
  • Voucher not signed.
  • Excessive reimbursement of hotel tax.

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:

  • Three employees can process and release payments between the University’s internal system and USAS.

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:

  • The University was using an outdated version of the direct deposit setup form. The forms did not adhere to the National Automated Clearing House Association rules requiring the identification of a direct deposit if it is an International Automated Clearing House Transaction.

According to the University, it will implement a new direct deposit form that has been approved by the Comptroller’s office.

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 Aug. 31, 2009.

During the current audit, there were three recurring errors:

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