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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Eighth Court of Appeals – El Paso
Fiscal 2012 First Quarter

Audit scope

A sample of the Eighth Court of Appeal’s (Court) payroll, purchase, travel and books 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 deductions

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

  • No issues were identified.

Purchase transactions

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

  • No issues were identified.

Travel transactions

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

  • No issues were identified.

Prompt payment law and scheduling rules

The Court’s compliance with the prompt payment law and scheduling rules was audited.

  • No issues were identified.

Internal control structure

The audit included a security review for identifying any of the Court’s employees with security in USAS, USPS, or on the voucher signature cards, who were no longer employed or whose security had been revoked. Upon termination or revocation, certain deadlines must be observed so that security can be revoked in a timely manner.

  • No issues were identified.

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.

Issues identified:

  • Two employees can process and release payrolls without oversight.
  • The same two employees can process and release payments in USAS without oversight.
  • These employees can also adjust payment instructions in the Texas Identification Number System (TINS) and approve paper vouchers.

Fixed assets

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

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

Direct deposit authorization forms

The audit included a review of the Court’s use of the correct authorization forms for both employee and vendor direct deposit setups.

  • The Court had one employee who did not complete the direct deposit form.

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 July 31, 2007.

There were no recurring errors from the previous audit identified in the current audit.

Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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