An Audit Report on Revenues and Expenditures at the Texas Ethics Commission
May 2006
Report Number 06-038
Overall Conclusion
The Texas Ethics Commission (Commission) has most of the internal controls necessary to provide reasonable assurance that (1) its expenditures are for valid purposes and (2) it maintains accurate and complete accounting and record keeping of revenues and expenditures.
The revenues processed by the Commission that auditors tested were recorded correctly and in a timely manner. Implementing additional controls in its revenue collection process would provide the Commission with greater assurance that all revenues are accounted for. The Commission's reported revenues totaled $838,200 from September 1, 2004, through November 30, 2005. Other areas for improvement include the maintenance of contract documentation and the assignment of access rights to the Uniform Statewide Accounting System (USAS) and Uniform Statewide Payroll/Personnel System (USPS).
Auditors found no errors when testing Commission expenditures for salaries and wages, rentals and leases, and repairs and maintenance.
Contact the SAO about this report.
Download the Acrobat version of this report. (.pdf)
If you prefer an HTML version, follow this link to an Adobe site which converts PDF files to HTML.