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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Seventh Court of Appeals
Fiscal 2012 First Quarter

Audit scope

A sample of the Seventh Court of Appeal’s (Court) purchase transactions and all payroll and travel transactions that processed through the Uniform Statewide Accounting System (USAS) and the Uniform Statewide Payroll/Personnel System (USPS) during the period beginning June 1, 2010, through May 31, 2011, was audited to determine compliance with applicable state laws.

Payroll transactions and payroll deductions

Payroll transactions were audited for compliance with the GAA, Texas Payroll/Personnel Resource and other pertinent statutes. A limited sample of voluntary deductions was also audited.

  • The audit of the Court’s payroll transactions identified two longevity payment transactions not supported by documentation of prior state service.
  • The audit of payroll deductions did not result in any errors.

Purchase transactions

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

  • The audit of the Court’s purchase transactions identified one payment not supported by a properly completed purchase order.

Travel transactions

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

  • No issues were identified.

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.

  • Two employees had the ability to adjust payment instructions in the Texas Identification Number System (TINS) and approve paper vouchers.
  • One of the two employees could also process and release payrolls and payments in USAS without electronic oversight.

As a routine part of the security review, the Court’s compliance with the requirement that all agency users of the Comptroller’s state governmental accounting systems complete a Confidential Treatment of Information Acknowledgement (CTIA) form was reviewed.

  • The Court did not obtain a signed CTIA form prior to granting one employee access to the Comptroller’s state government accounting systems.

Fixed assets

The audit included a limited number of fixed assets acquired by expenditures during the audit period to test for accurate reporting in the State Property Accounting system (SPA) and to verify existence of the assets.

  • All of the assets tested were in their intended location and properly recorded in SPA.

Prior post-payment audit and current audit recurring errors

A prior post-payment audit of the Court’s payroll, purchase and travel transactions was concluded on May 17, 2007.

During the current audit, there was one recurring error:

  • Control weakness over expenditure processing
Glenn Hegar
Texas Comptroller of Public Accounts
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