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Fiscal Management Post-Payment Audit Report Summary
Texas Juvenile Probation Commission
Fiscal 2011 Fourth Quarter

Audit scope

A sample was audited of the Texas Juvenile Probation Commission’s (Commission’s) payroll, purchase, travel, refund and grant 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.

A limited review was conducted of payroll deductions and grant transactions.

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

Payroll transactions and deductions

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

The following was noted:

For the limited review of payroll deductions, the following was identified:

Purchase transactions

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

In the audit of the purchase transactions, the following instances were noted of the Commission:

Travel transactions

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

The following was noted:

Prompt payment law and scheduling rule

The Commission’s compliance with the prompt payment law and scheduling rule was audited.

The following errors were identified in the audited sample:

Grant payments

The audit included a limited review of the Commission’s transactions relating to grant payments. The review consisted of verifying that the documentation provided reconciled with the payment amount in the sample. The review of these payments did not include an investigation of the Commission’s procedures for awarding the grants or monitoring payments made to grantees; therefore, we are not offering an opinion on those procedures.

Internal control structure

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

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

CTIA forms compliance

As a routine part of the security review, the Commission’s compliance with the requirement that all agency users of the Comptroller’s state government accounting systems complete a Confidential Tax/Vendor Information Agreement (CTIA) form was reviewed.

Fixed assets

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

Prior post-payment audit and current audit recurring error

A prior post-payment audit of the Commission’s purchase, travel and payroll transactions was issued on Sept. 24, 2007.

The current audit error rate shows the Commission needs improvement in the purchase group, primarily due to the procurement findings. Findings identified in both the prior and current audit include the following: