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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Office of Court Administration
Fiscal 2010 Fourth Quarter

We audited a sample of the Office of Court Administration's (OCA) payroll, purchase, and travel transactions that processed through USAS and USPS during the period beginning Dec. 1, 2008, through Nov. 30, 2009. We also conducted a limited review of payroll deduction transactions.

We reviewed payroll transactions for compliance with the GAA, the Payroll Guide, and other pertinent statutes. Our audit of the OCA's payroll transactions identified issues of missing documentation of prior state service dates resulting in overpayments and underpayments of longevity pay.

We reviewed purchase transactions for compliance with the GAA, the Purchase Guide, Procurement Manual, and other pertinent statutes. Our audit of the OCA's purchase and procurement transactions did not identify any issues.

We reviewed travel transactions for compliance with the GAA, Textravel, and other pertinent statutes. In 31 instances, the OCA reimbursed an employee for mileage when using a personal vehicle for work related travel when a contracted rental car would have resulted in a lower reimbursement amount.

We conducted a limited review of OCA's transactions relating to grant payments. This review consisted of verifying that the payments did not exceed the authorized amounts. The review of these payments did not include an investigation of OCA's procedures for awarding the grants or monitoring payments made to grantees; therefore, we are not offering an opinion on those procedures. We did not identify any grant issues with the transactions reviewed.

We reviewed the OCA's internal control structure. Our review was limited to obtaining an understanding of the OCA's controls sufficient to plan our audit and did not include tests of control policies and procedures. We noted one area of risk involving the internal control structure and its operation. The OCA had one employee who could process and release payment vouchers through USAS without oversight.

We selected ten fixed assets acquired by expenditures during our audit period. We were able to locate all assets and verify accurate tracking in SPA. During the audit period, OCA reported four assets missing with a net book value of $130.00.

We concluded a prior post-payment audit of the OCA's payroll, purchase, and travel transactions on Sept. 27, 2006. During the current audit, the recurring errors were missing prior state service verification forms, incorrect payment of longevity, and control weakness over expenditure processing. The current audit shows that the OCA has made improvements in the purchase area.

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