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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Twelfth Court of Appeals — Tyler
Fiscal 2013 Fourth Quarter

Audit Scope

A sample of the Twelfth Court of Appeals (Court) payroll, travel and purchase 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

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

The audit identified:

  • Missing payroll documentation.
  • An incorrect state effective service date.
  • An incorrect payment amount.

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.

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.
  • Two employees can adjust payment instructions in the Texas Identification Number System (TINS) and approve vouchers.
  • Two employees can process and release payrolls.
  • Two employees can pick up warrants from the Comptroller’s office and approve vouchers.

Other auditor observations

It was noted that the Court currently does not have written rules and procedures for processing equity pay adjustments as required by the GAA, 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, travel and purchase transactions including procurement was concluded on Aug. 17, 2009.

During the current audit, one recurring error was identified:

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