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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Fourth Court of Appeals, San Antonio
Fiscal 2013 Second Quarter

Audit scope

A sample of the Fourth Court of Appeals’ (Court) 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 June 1, 2011 through May 31, 2012 was audited to determine compliance with applicable state laws.

Payroll transactions and payroll deductions

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

The audit identified:

  • Missing payroll documentation.

A sample of voluntary deductions was audited:

  • No issues 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 issues were identified.

Prompt payment and payment scheduling

We audited the Court’s compliance with the prompt payment law and scheduling rules:

  • No issues were identified.

Travel transactions

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

  • No issues 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:

  • Two employees can process and release payments through USAS and also adjust payment instructions in Texas Identification Number System (TINS) and approve paper vouchers. Additionally, they can pick up warrants from Comptroller’s office and process and release payrolls.

Fixed assets

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

The audit identified:

  • All assets tested were in their intended location and properly reported in SPA.

Prior post-payment audit and current audit recurring errors

We concluded a prior post-payment audit of the Court’s payroll, purchase and travel transactions on June 25, 2008.

During the current audit, there were the following recurring errors:

  • Missing payroll documentation and
  • Control weakness over expenditure processing.
Glenn Hegar
Texas Comptroller of Public Accounts
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