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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Supreme Court of Texas
Fiscal 2013 Fourth Quarter

Audit scope

A sample of the Supreme Court of Texas’s (Court) payroll, purchase travel and grant transactions that processed through the Uniform Statewide Accounting System (USAS) and the Uniform Statewide Payroll/Personnel System (USPS) during the period beginning March 1, 2012, through Feb. 28, 2013, 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.

The audit identified:

  • Two personnel files missing prior state service verification forms. One of these employees was not credited with state service resulting in incorrect longevity pay.
  • Two personnel files were missing new hire personnel action forms.

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:

  • Seven transactions that included payment of sales tax.
  • Five unscheduled payments.

Travel transactions

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

The audit identified:

  • Six instances of improper processing of non-overnight meals.

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:

  • Three employees who have the ability to process expenditures without oversight.
  • The same three employees can also adjust payment transactions in the Texas Identification Number System (TINS) and approve paper vouchers.
  • The same three employees can also process and release payrolls without approval.
  • One Confidential Treatment of Information Acknowledgement Form (CTIA) form that was signed after the employee’s start date.

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 Aug. 14, 2009.

During the current audit, there were two recurring errors:

  • Missing payroll documentation/incorrect longevity pay amount.
  • Control weakness over expenditure processing.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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