[19980202]98-020_【国家审计员致立法审计委员会的信1998年2月2日】.pdf

OFFICE OF THE STATE AUDITORTWO COMMODORE PLAZA206 EAST NINTH STREET, SUITE 1900LAWRENCE F. ALWIN,CPAAUSTIN, TEXAS 78701State AuditorP.O. BOX 12067 AUSTIN, TEXAS 78711-2067 ? PHONE: (512) 479-4700 ? FAX: (512) 479-4884 ? INTERNET: http:/www.sao.state.tx.us ? E-MAIL:auditorsao.state.tx.usFebruary 2, 1998Members of the Legislative Audit Committee:The General Revenue Fund is being reimbursed for unemployment and workers compensationbenefits in a timely manner from the appropriate source funds. However, the consistency in methodsused to determine the source funds for unemployment benefit reimbursement could be improved.Agencies and universities are required to reimburse the General Revenue Fund for any benefits paidon their behalf from the agency or university funds that actually paid the related salaries. Timelinessand accuracy of these reimbursements were the focus of this audit in satisfaction of the statutoryrequirements of House Bill 1, (General Appropriations Act), 74th Legislature, Regular Session,Article IX, Sections 74 and 75. The audit covered the 1996 and 1997 fiscal years.Summary of Findings:Summary of Findings:CAgency and university quarterly reimbursements to the General R