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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
State Commission on Judicial Conduct
Fiscal 2010 First Quarter

We completed a post-payment audit of certain payroll, travel, and purchase transactions of the State Commission on Judicial Conduct (Commission) that processed through USAS and the uniform statewide payroll/personnel system (USPS) during the audit period June 1, 2008 through May 31, 2009. We reviewed a limited sample of transactions for the payroll, travel, and purchase groups and of its procurement methods.

We commend the Commission on resolving many of the issues identified during fieldwork. Although we did not identify significant monetary errors, the Commission must formally address the following issues: missing prior state service verification, purchase order created after invoice/missing purchase order, improper payment of taxes, and control weakness over expenditure processing. There were no projections made from these findings due to the relatively low dollar amounts in error.

We would like to acknowledge the Commission's compliance in the following areas:

  • A review of the BRP Indicator Evaluation Report shows that no incorrect indicators were identified.
  • We generated reports to identify potential duplicate payments. No duplicate payments were identified.
  • We selected a limited number of fixed assets that were acquired by expenditures during our audit period. We verified the assets were properly tagged and in their intended location as identified on SPA system.

In conjunction with our post-payment audit of the Commission's expenditures, we reviewed the Commission's internal control structure. Our review was limited to obtaining an understanding of the Commission's controls sufficient to plan our audit and did not include tests of control policies and procedures. We noted certain situations involving a lack of separation of duties. The Commission designated two employees with multiple security capabilities to process payments without the oversight of another person. We ran a report to determine whether any of the Commission’s payment documents processed through USAS and USPS during the audit period because of the action of only one person. There were three USAS documents totaling $342.79 that were processed without another person’s electronic oversight. We reviewed a sample of these purchase documents. Our review indicates that these payments were characteristic of the Commission's normal expenditures and no additional issues were noted.

We concluded a prior post-payment audit of the Commission's payroll, travel and purchase transactions on Aug. 3, 2005. There were three recurring issues from the prior audit: prior state service verification missing, purchase agreement missing, and control weakness over expenditure processing.

 


Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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