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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Ninth Court of Appeals – Beaumont
Fiscal 2011 Third Quarter

Audit scope

We audited a sample of the Ninth Court of Appeals – Beaumont’s (Court) payroll, purchase and travel transactions that processed through the Uniform Statewide Accounting System (USAS) and the Uniform Statewide Payroll/Personnel System (USPS) during the period beginning Sept. 1, 2009 through Aug. 31, 2010.

We audited each transaction to determine compliance with applicable state laws.

Payroll transactions

We audited payroll transactions for compliance with the General Appropriations Act (GAA), the State of Texas Payroll Policies and Procedures Guide (Payroll Guide) and other pertinent statutes.

Our audit of the Court’s payroll transactions identified:

One employee with incorrect state effective service dates in USPS that resulted in an incorrect longevity payment amount.

Purchase transactions

We audited purchase transactions for compliance with the GAA, eXpendit, the State of Texas Procurement Manual and other pertinent statutes.

We did not identify any issues with our review of the purchase transactions.

Travel transactions

We audited travel transactions for compliance with the GAA, Textravel and other pertinent statutes.

We did not identify any issues with our review of the travel transactions.

Internal control structure

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 one area of risk involving the internal control structure and its operation:

The Court designated two employees with multiple security capabilities.

Prior post-payment audit and current audit recurring errors

We concluded a prior post-payment audit of the Court’s payroll, purchase and travel transactions on March 21, 2007.

During the current audit, we identified one recurring finding from the previous audit:

Control weakness over expenditure processing.

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