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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Sixth Court of Appeals – Texarkana
Fiscal 2011 Third Quarter

Audit scope

We audited a sample of the Sixth Court of Appeals – Texarkana’s (Court) purchase transactions and all payroll and travel transactions that were 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 personnel file that was missing documentation.

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 errors in our review of purchase transactions.

Travel transactions

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

We identified the following:

  • One transaction that reimbursed an employee an excessive amount of mileage.
  • The Court incorrectly processed a non-overnight meal reimbursement.

Internal control structure

We audited 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 ran a report to determine if any of the Court’s payment documents processed through USAS or USPS during the audit because of the action of only one individual.

We noted certain areas of risk involving the internal control structure and its operation:

  • The Court designated three employees with multiple security capabilities.
  • We identified four USAS documents totaling $1,141.12 that processed without electronic security oversight. We reviewed these documents and determined that the transactions complied with state laws and rules.

CTIA forms compliance

As a routine part of our security review, we audited the Court’s compliance with the timely completion and retention of the Confidential Treatment of Information Acknowledgement (CTIA) forms.

The Court did not obtain a signed CTIA form timely for two employees.

Fixed assets acquired by expenditures

We selected a limited sample of fixed assets acquired by expenditures during our audit period to test for accurate reporting in the State Property Accounting (SPA) System and to verify existence of the assets.

We did not identify any errors in our review of assets.

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 April 19, 2006.

The current audit identified one recurring finding from the previous audit:

Control weakness over expenditure processing.

Glenn Hegar
Texas Comptroller of Public Accounts
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