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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas Comptroller’s Department — Judiciary Section
Fiscal 2012 Fourth Quarter

Audit scope

A random sample of the Texas Comptroller’s Department — Judiciary Section’s (Judiciary’s) purchase, travel and payroll 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, was audited to determine compliance with applicable state laws.

Purchase transactions

Purchase transactions were audited for compliance with the General Appropriations Act (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:

  • One employee was reimbursed an incorrect amount for meal expense.

Payroll transactions

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

  • No errors were identified.

A limited sample of voluntary contributions was also reviewed.

  • No errors were identified.

Direct deposit authorization forms

A review was conducted of the Judiciary’s procedures to comply with the federal mandate to properly identify and handle payments involving the movement of funds internationally.

The audit identified:

  • An outdated version of the direct deposit setup form was used for vendors/employees selected that did not adhere to the National Automated Clearing House Association (NACHA) rules requiring the identification of a direct deposit payment if it is an International Automated Clearing House Transaction (IAT). As result of the audit, the corrected forms were obtained.

Prior post-payment audit and current audit recurring errors

A prior post-payment audit of the Judiciary’s purchase, travel and payroll transactions was concluded on Aug. 29, 2007.

  • No recurring errors were identified during the current audit.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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