Audit Reports Affecting Multiple Agencies
A Follow-Up Report on Reimbursements to the General Revenue Fund for Unemployment and Workers' Compensation Benefits Paid to State Employees
December 1996
Report Number 97-023
Overall Conclusion
The timeliness of reimbursement payments continue to be a concern. Although the Texas
Workforce Commission and the Office of the Attorney General, in coordination with the Comptroller of
Public Accounts, implemented new monitoring procedures in fiscal year 1995, various state agencies
routinely do not pay the reimbursements due within the 30-day time period established by statute. In addition,
the procedures for acquiring the data necessary to identify and enforce collection of unemployment
and workers' compensation reimbursements include inherent delays.
Key Facts and Findings
As of August 17, 1996, 11 agencies with outstanding fiscal year 1995 workers' compensation
reimbursement balances were identified. Payments by and/or transfers from the agencies
involved should have been made by the end of October 1995. Additionally, we identified one
agency listed on the delinquency report that had made payment on time, but the payment did not
appear on the Comptroller's payment reports received by the Workers' Compensation Division of the
Office of the Attorney General.
The methods used to notify agencies of reimbursement payments due and to collect and track payments made by both administering agencies have improved substantially since our prior audit. However, through coordination with the administering agencies and the Comptroller's Office, opportunities to accelerate the overall processes were identified.
For fiscal year 1995, the Texas Workforce Commission paid $13.6 million in unemployment benefits on behalf of former state employees, of which $6.1 million was reimbursed from Other Special Funds or local bank accounts. Likewise, the Office of the Attorney General paid $47.3 million in workers' compensation benefits on behalf of former and current state employees, of which $7.5 million was reimbursed from Other Special Funds or local bank accounts.
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