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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas Workforce Commission
Fiscal 2013 Fourth Quarter

Audit Scope

A sample of the Texas Workforce Commission’s (Commission) payroll, purchase and travel transactions that processed through the Uniform Statewide Accounting System (USAS) and the Statewide Payroll Reporting System (SPRS) 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:

  • An incorrect state service date/incorrect longevity pay amount.

A limited sample of voluntary deductions was also audited.

  • No issues were identified.

Purchase transactions

Purchase transactions were audited for compliance with the GAA, eXpendit, the State of Texas Procurement Manual 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:

  • A lacking of policy/procedures on conservation of state funds.
  • Meals in excess of U.S. General Service Administration (GSA) rate for locality.
  • A prompt payment issue.

Fixed assets

The audit included a review of a limited sample 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, location and proper reporting of the fixed assets. During the audit period, the Commission reported one asset that was stolen. The Commission 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 Commission’s payroll, purchase and travel transactions was concluded on April 20, 2009.

During the current audit, there was one recurring error:

  • Incorrect longevity pay amount.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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