The freight charges were not addressed on the purchase order. In other instances, UTSA paid freight charges on goods other than books purchased by the library, and these freight charges were not addressed on the purchase order. UTSA must negotiate and document all charges with the vendor on the original purchase order. If freight charges are agreed to but the exact amount is not known, then UTSA must address estimated applicable freight on the original agreement. UTSA paid Texas sales tax in error.
Payments made from state funds are exempt from sales tax.
See 34 Tex. UTSA stated that it was not following its internal policies and this was an oversight. These internal policies were not among the written procedures provided to us. In our analysis of 358 selected purchase transactions, UTSA paid for 53 purchases after the 30-day limit. UTSA needs to examine its payment processing flow to determine the best way to reduce processing time to prevent future payments from being made after the 30-day deadline.