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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Fourteenth Court of Appeals
Fiscal 2010 Fourth Quarter

We audited a sample of the Fourteenth Court of Appeal's (Court) payroll, purchase, and travel transactions that processed through USAS and the uniform statewide payroll/ personnel system (USPS) during the period Mar. 1, 2009 through Feb. 28, 2010. We conducted a limited review of the payroll and purchase transactions and a detailed review of the travel transactions.

We reviewed payroll transactions for compliance with the GAA, the Payroll Guide, and other pertinent statutes. Most of the information needed to verify the transactions selected in our post-payment audit was available; however, we encountered some problems while reviewing information for employees that have been with the Court for a long time. Our audit of the Court's payroll transactions identified 14 employees where the initial hiring documentation was missing from the human resource file and two personnel files were missing prior state service verifications.

We reviewed purchase transactions for compliance with the GAA, the Purchase Guide, the State of Texas Procurement Manual (Procurement Manual), and other pertinent statutes. Our audit of the Court's purchase transactions identified three instances where the PO was missing from the documentation. The Court had one instance where it created the PO after it received the invoice.

We reviewed the travel transactions for compliance with Textravel, the GAA, and other pertinent statutes. In one instance, the Court reimbursed an employee for one day of rental car fees while conducting personal business. On another instance, the Court reimbursed one employee for travel expenses on behalf of the other employee. In four instances, the Court incorrectly processed non-overnight travel.

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 areas of risk involving the internal control structure and its operation. The Court had two employees with multiple capabilities to process expenditures without oversight.

We concluded a prior post-payment audit of the Court's payroll, purchase, and travel transactions on June 29, 2006. During the current audit, the recurring errors were missing payroll documentation, missing purchase order, and control weakness over expenditure processing. The current audit shows that the Court has made improvements in the prompt payment and scheduling areas.

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