Comptroller of Public Accounts
An Audit Report on the Uniform Statewide Accounting System (USAS)
Report Number 96-037
The Uniform Statewide Accounting System (USAS) began operation on September 1, 1993, and is fulfilling many of its original requirements for a statewide accounting system. However, recommended improvements will help USAS provide more reliable, cost-effective information for statewide and agency-level financial decision-making.
Improved planning and monitoring of progress for USAS are needed. The Comptroller's Office and user agencies should improve strategic planning. A group with representation similar to the inactive USAS Project Advisory Committee would be appropriate for this planning effort. Also, the Comptroller's Office should perform cost/benefit analyses and monitor ongoing results of USAS enhancements to ensure cost-effective development of the remaining system features.
Improved controls are needed to ensure reliable statewide accounting information and to protect the State's assets. The Comptroller should further adapt accounting controls to the USAS environment and provide more timely, clear, and consistent guidance to agencies.
Some data contained in USAS, the accounting system of record for Texas, does not match the published financial reports for the State such as the annual financial reports. To reduce data errors, the Comptroller's Office and user agencies should improve timeliness of reconciliations, controls over data entry, and monitoring and analysis of USAS data to detect and correct errors as soon as possible.
Stricter statewide security controls over USAS and the Texas Payee Information System (TPIS), as well as improved separation of duties at agencies, are needed to help prevent fraud and to identify and reduce the risk of exposure to other errors and irregularities.
Improved USAS systems development processes would reduce the risk of system problems and increase efficiency. The Comptroller should improve and enforce processes for systems analysis, user involvement, and project management.
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