FMX Home
Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas Commission on Law Enforcement Officer Standards and Education
Fiscal 2012 Fourth Quarter

Audit scope

All Texas Commission on Law Enforcement Officer Standards and Education’s (Commission’s) payroll, purchase and travel transactions that processed through the Uniform Statewide Accounting System (USAS) and Uniform Statewide Payroll/Personnel System (USPS) during the period beginning Dec. 1, 2010, through Nov. 30, 2011, were 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:

  • Incorrect payment of longevity.

A limited number of voluntary payroll deductions was audited.

  • No errors 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 errors were identified.

Travel transactions

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

The audit identified:

  • Improper reimbursement of an expense.

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 audit identified that:

  • One employee could process and release payments through USAS.
  • The same employee could adjust payee instructions in TINS and approve paper vouchers.
  • The same employee could also process and release payrolls without oversight.

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 (SPA) System SPA and to verify existence of the assets.

The audit identified:

  • 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 Commission’s payroll, purchase and travel transactions was concluded on May 5, 2008.

During the current audit, the following recurring error was identified:

  • 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
Questions? Contact statewide.accounting@cpa.texas.gov
Comptroller.Texas.Gov | FMX
FMX Sitemap | Contact FM
Accessibility Policy | Privacy and Security Policy