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