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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Court of Criminal Appeals
Fiscal 2010 Second Quarter

We completed a post-payment audit of certain payroll, purchase, and travel transactions of the Court of Criminal Appeals (Court) that processed through the uniform statewide accounting system (USAS) and the uniform statewide payroll system (USPS) during the audit period June 1, 2008, through May 30, 2009. We reviewed a sample of transactions for the payroll, purchase, travel, and grant groups and procurement methods for the Court.

We commend the Court on satisfactorily resolving most of the payment and documentation errors identified during fieldwork. Although we did not identify significant monetary errors, the Court must formally address the following issues: missing verification of prior state service/incorrect longevity payment, purchase order created after invoice, payment card processed without checking vendor warrant holds, missing documentation, payment of lodging expense in excess of agreed amount, incorrect mileage reimbursement, processing error for non-overnight travel, prompt payment errors, an employee retaining ability to expend funds after termination , and control weakness over expenditure processing. We did not make projections from these findings due to the relatively low dollar amounts in error.

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

  • We selected a limited number of fixed assets that were acquired by expenditures during our audit period. We verified that all of the assets were in their intended location and were properly recorded in the Statewide Property Accounting (SPA) system.
  • The Court has no outstanding issues with Benefit Replacement Pay (BRP) indicators on the BRP Indicator Evaluation report.

In conjunction with our post-payment audit of the Court's expenditures, we reviewed the Court's internal control structure. Our review was limited to obtaining an understanding of the Court'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 Court designated two employees with multiple security capabilities. We ran a report to determine whether any of the Court's payment documents processed through USAS or USPS during the audit period because of the action of only one person. There were two USAS documents totaling $200,019.11 and six USPS documents totaling $1,898,641.84 either entered and approved, or altered and approved, by the same person without another person's electronic oversight during the audit period. We reviewed a sample of these transactions and our research indicates that these payments were within the Court's normal business environment. We did not identify any additional issues.

We concluded a prior post-payment audit of the Court's payroll, purchase, and travel transactions on July 11, 2005. The recurring issues from the prior audit are: incorrect longevity payments, interest not paid and control weakness over expenditure processing.

 


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