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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Office of Capital Writs
Fiscal 2012 Fourth Quarter

Audit scope

A sample of the Office of Capital Writs’ (Office’s) purchase and travel transactions and all of the payroll transactions that processed through the Uniform Statewide Accounting System (USAS) and Uniform Statewide Payroll/Personnel System (USPS) during the period beginning March 1, 2011, through Feb. 29, 2012, 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 errors were identified.

A limited sample of voluntary payroll deductions was audited.

  • No errors were identified.

Purchase transactions

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

The audit identified:

  • One purchase transaction where interest was not paid though it was due to the vendor.
  • One purchase transaction paid early resulting in interest loss to the State Treasury.

Travel transactions

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

The audit identified:

  • Two travel transactions where interest was not paid though it was due to the vendors.

Internal control structure

The Office’s internal control structure was reviewed. The review was limited to obtaining an understanding of the Office’s controls sufficient to plan the audit and did not include tests of control policies and procedures.

The review identified one employee who can:

  • Process and release payments through USAS and
  • Adjust payee 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 (SPA) System and to verify existence of the assets.

  • All of the assets tested were in their intended location and properly recorded in SPA.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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