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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas Commission on Jail Standards
Fiscal 2012 Third Quarter

Audit scope

A sample of the Texas Commission on Jail Standards’ (Commission) 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, 2010, through Aug. 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.

The audit identified:

  • Missing verification of prior state service

A limited number of voluntary payroll deductions was audited.

  • The audit did not identify any issues.

Purchase transactions

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

The audit identified:

  • Non-utilization of Texas Correctional Industries (TCI)

Travel transactions

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

The audit identified:

  • Incorrect mileage reimbursement

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.

The review identified:

  • Two employees with security to adjust payee instructions in the Texas Identification Number System (TINS) and approve paper vouchers.
  • Three employees who can pick up warrants from the Comptroller’s office and approve vouchers.
  • The Commission did not obtain a signed Confidential Treatment of Information Acknowledgement (CTIA) form prior to granting access to the state systems for four employees.

Prior post-payment audit and current audit recurring errors

A prior post-payment audit of the Commission’s payroll, purchase and travel transactions was concluded on Feb. 13, 2008.

During the current audit, there was one recurring error:

  • Control weakness over expenditure processing

In prior audits, the Commission acknowledged that in a small agency it is often challenging to have the staff available to maintain a complete separation of duties at all times; however, the Commission has taken additional precautions outside the accounting systems to mitigate the risk.

Glenn Hegar
Texas Comptroller of Public Accounts
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