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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Eleventh Court of Appeals – Eastland
Fiscal 2011 Fourth Quarter

Audit scope

All of the Eleventh Court of Appeals – Eastland’s (Court’s) payroll and travel transactions and a limited sample of the purchase transactions were audited 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.

Each transaction was audited to determine compliance with applicable state laws.

Payroll transactions

Payroll transactions were audited for compliance with the General Appropriations Act (GAA), the Texas Payroll/Personnel Resource and other pertinent statutes.

The audit of the Court’s payroll transactions identified the following:

  • One underpayment and one overpayment of longevity
  • One incorrect vacation accrual amount
  • Five employee files missing verifications of prior state service that were obtained during the fieldwork phase of the audit
  • One employee file missing new hire documentation
  • Two employee files missing authorization signatures on the Personnel Action Form (PAF).

Purchase transactions

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

  • Two transactions were identified that included an improper payment of medical supplies.

Travel transactions

Travel transactions were audited for compliance with the GAA, Textravel and other pertinent statutes.

  • No errors were identified in the audit of travel transactions.

Internal control structure

The Court’s internal control structure was reviewed. The review was limited to obtaining an understanding of the Court’s controls sufficient to plan the audit and did not include tests of control policies and procedures.

One area of risk involving the internal control structure and its operation was noted:

  • Two employees with multiple security capabilities were indentified.

Direct deposit authorization forms

A review was conducted of the Court’s use of the correct authorization forms for both employee and vendor direct deposit setups. The following was noted:

  • The Court had one employee who did not have a direct deposit set-up form on file*. The Court obtained the form as a result of the audit.

*Due to a recent federal mandate regarding international movement of money, it is important to have a current direct deposit form on file.

Prior post-payment audit and current audit recurring errors

A prior post-payment audit of the Court’s payroll, purchase and travel transactions was issued on Jan. 8, 2007.

The current audit identified the following recurring errors:

  • Incorrect longevity pay
  • Control weakness over expenditure processing
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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