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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Thirteenth Court of Appeals – Corpus Christi-Edinburg
Fiscal 2011 Third Quarter

Audit scope

We audited a sample of the Thirteenth Court of Appeals – Corpus Christi – Edinburg’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 also conducted a limited audit of the payroll deductions.

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.

We noted:

  • Seven personnel files missing new hire documentation and subsequent personnel action forms.
  • Three personnel files missing prior state service documentation that resulted in incorrect payments of longevity pay.

Purchase transactions

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

We identified:

  • Three purchases missing the receiving documentation.
  • One purchase that was missing the legal authority.
  • One purchase that paid sales taxes.

Travel transactions

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

The audit resulted in no travel findings.

Prompt payment law and scheduling rules

The audit included a review of the Court’s compliance with the prompt payment laws and scheduling rules.

Our review noted:

14 purchase transactions that were paid late without paying interest to the vendor.

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

The Court designated three employees with multiple security capabilities that could allow them to process transactions without oversight.

CTIA forms compliance

As a routine part of our security review, we reviewed the Court’s compliance with the Confidential Treatment of Information Acknowledgement (CTIA) form.

We noted:

The Court did not obtain a signed CTIA form for two employees prior to requesting security to the statewide accounting system.

Prior post-payment audit and current audit recurring errors

We issued a prior post-payment audit of the Court’s payroll, purchase and travel transactions on April 9, 2008.

Three findings from the previous audit were also identified in the current audit:

  • Missing documentation
  • Control weakness over expenditure processing
  • Prompt payment errors
Glenn Hegar
Texas Comptroller of Public Accounts
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