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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
State Commission on Judicial Conduct
Fiscal 2013 Fourth Quarter

Audit scope

A sample of the State Commission on Judicial Conduct’s (Commission) 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 Dec. 1, 2011, through Nov. 30, 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), Texas Payroll/Personnel Resource and other pertinent statutes.

  • No issues were identified.

Purchase transactions

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

The audit identified:

  • The Commission did not submit a procurement plan as required by Section 1.3 of the Procurement Manual.

Travel transactions

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

The audit identified:

  • Improper processing of non-overnight meals.

Security

The audit included a security review that identified any of the Commission’s employees with security in USAS, USPS or on the voucher signature cards who were no longer employed or whose security had been revoked. Upon termination or revocation, certain deadlines must be observed so that security can be revoked in a timely manner.

The audit identified:

  • One employee who retained the security to expend funds after termination.
  • One employee who retained the ability to expend funds after authority expired.

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:

  • One employee who can adjust payment instructions in Texas Identification Number System (TINS), approve paper vouchers and process and release payrolls.
  • One employee who can pick up vouchers from the Comptroller’s and approve paper vouchers.

Direct deposit authorization forms

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

The audit identified:

  • The Commission was missing one direct deposit form.
  • Two instances where the appropriate box indicating whether or not the payments will be forwarded to an institution outside the United States was not checked.
  • One outdated version of the direct deposit form was used. This form did not adhere to the National Automated Clearing House Association rules requiring the identification of a direct payment if it is an International Automated Clearing House Transaction.

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 Oct. 30, 2009.

During the current audit, there was one recurring error:

  • Control weakness over expenditure processing.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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