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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Tenth Court of Appeals
Fiscal 2013 First Quarter

Audit scope

A sample of the Tenth Court of Appeals’ (Court’s) payroll and purchase transactions was audited, as were all the travel transactions that processed through the Uniform Statewide Accounting System (USAS) and the Uniform Statewide Payroll/Personnel System (USPS) during the period from Sept. 1, 2011 through Aug. 31, 2012.

Payroll transactions and deductions

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

  • No errors were identified.

Purchase transactions

Purchase transactions were audited for compliance with the GAA, eXpendit and other pertinent statutes.

  • No errors were identified.

Travel transactions

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

  • No errors were identified.

Internal control structure

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.

The audit identified:

  • One employee had the ability to adjust payment instructions in the Texas Identification Number System (TINS) and also approve paper vouchers.

Fixed assets

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

  • The audit verified all of the assets tested were in their intended location and properly recorded in SPA. The assets reviewed were no longer assigned to the Court. Since the Office of Court Administration (OCA) oversees the assets for all the Courts of Appeal, these assets were transferred to the OCA within SPA and tagged with OCA tag numbers.

Direct deposit authorization forms

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

The audit identified:

  • Two employees had an outdated version of the direct deposit setup form which did not adhere to the National Automated Clearing House Association rules requiring the identification of a direct deposit payment if it is an International Automated Clearing House Transaction.

Other auditor observations

We noted that the Court currently has no written rules and procedures for processing equity pay adjustments as required by the General Appropriation Act, Article IX, Section 3.08(d).

Prior post-payment audit and current audit recurring errors

A prior post-payment audit of the Court’s payroll, purchase (including procurement) and travel transactions was conducted on June 30, 2009.

During the current audit, no recurring errors were identified.

Glenn Hegar
Texas Comptroller of Public Accounts
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