Travel: TPFA paid approximately $21,519 for in-state travel expenses during fiscal year 2015. For the 18 travel vouchers tested, 6 TPFA properly reimbursed travel per diem amounts
in accordance with the Office of the Comptroller of Public Accounts’ travel reimbursement rates; used the correct account codes for those payments in USAS; maintained evidence that
travel was for a valid business reason; and maintained supporting documentation, such as meal, lodging, and fuel receipts. TPFA also properly approved travel reimbursement for 17
(94.4 percent) of the 18 travel vouchers tested, in accordance with its internal travel policy. The one travel voucher that auditors identified as an error was missing the approval date on the voucher.
Other Expenditures: For fiscal year 2015, other TPFA operating expenditures totaled approximately $1.8 million. Those expenditures include categories such as temporary services, storage fees,
and office consumables. Auditors tested 25 expenditures and determined that TPFA used the correct account codes for those payments in USAS and ensured that the payments were for the correct amounts.
In addition, TPFA maintained documentation showing that it approved 21 (84.0 percent) of 25 purchase vouchers tested in accordance with its internal business operating procedures.
During fiscal year 2015, TPFA processed 7 Master Lease Purchase Program expenditures that totaled $491,751. All seven of those expenditures were adequately supported, properly approved,
and accurately entered and coded in USAS.
Inventory Management: TPFA’s inventory management process properly segregated the duties of maintaining property, conducting inventory, and updating the State Property Accounting (SPA) system.
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