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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Second Court of Appeals – Ft. Worth
Fiscal 2011 Third Quarter

Audit scope

We audited all of the Second Court of Appeals – Ft. Worth’s (Court) payroll and travel transactions and a limited sample of purchase transactions that processed through the Uniform Statewide Accounting System (USAS) and the Uniform Statewide Payroll/Personnel System (USPS) during the period beginning Dec. 1, 2009 through Nov. 30, 2010.

We audited the sample transactions 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.

No findings were identified in our audit of the Court's payroll transactions.

Purchase transactions

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

Our audit of the Court’s purchase transactions did not identify any findings.

Travel transactions

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

  • On six transactions, the Court improperly coded the hotel taxes.
  • On two transactions, the Court reimbursed employees for a greater amount of lodging and/or hotel taxes than allowable.
  • The Court reimbursed gratuities on two transactions although gratuities are not payable.
  • The Court reimbursed four employees for non-overnight meal expenses and did not withhold payroll taxes.
  • Finally, an employee other than the traveler signed one travel voucher.

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 identified three employees with security to perform multiple tasks without oversight.

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 Aug. 3, 2006.

During the current audit, we identified two recurring errors from the previous audit:

  • Gratuities not payable
  • Control weakness over expenditure processing.
Glenn Hegar
Texas Comptroller of Public Accounts
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