Texas State Auditor's Office - Summary of Report 23-001

A Performance Audit

An Audit Report on the Centralized Accounting and Payroll/Personnel System Financials at the Texas Education Agency

September 2022

Overview

Background

The Texas Education Agency (Agency) established adequate processes and controls in Centralized Accounting and Payroll/Personnel System (CAPPS) Financials for its purchases and payments, and it appropriately managed access to the system. However, the Agency’s active asset data in State Property Accounting (SPA), its system of record for assets, was not complete. In addition, the Agency did not maintain support for disposals of its assets.

HIGH

ASSET MANAGEMENT

CAPPS Financials contained accurate records of assets the Agency purchased, but SPA did not always reflect these records. SPA was missing 173 (28 percent) of the 621 capitalized and controlled assets that the Agency acquired from September 1, 2020, through March 31, 2022. The total cost of these 173 assets was $346,261.

Data in CAPPS Financials for capitalized and controlled assets acquired during the scope of the audit was complete and accurate.

The Agency did not retain documentation to support its disposals of assets.

Jump to Chapter 1-A

LOW

PURCHASING AND PAYMENTS

The Agency established processes and controls to help ensure that purchasing and payment data in CAPPS Financials was properly supported, approved, and accurate.

Jump to Chapter 1-B

LOW