A Follow-Up Review on Management Controls at the Texas Funeral Service Commission Page: 16 of 22
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Summarized Audit Findings, Follow-Up Audit Results,
and Management's Responses, continued'Key for Implementation Status
I - Recommendation Implemented
U - Implementation Underway
N - Recommendation Not ImplementedManagement's responses were requested only
for recommendations that were underway or
not implemented.A FOLLOW-UP REVIEW ON MANAGEMENT CONTROLS AT THE
TEXAS FUNERAL SERVICE COMMISSIONImplementation
Status'
Previous Follow-Up Management's
Recommendations I U N Audit Results Responses2
Agency 513 Texas Funeral Service Commission
The Commission should / The Commission has Beginning March 1997, an
establish controls to ensure documented procedures Admin. Tech. has been
that cash disbursement that allow for adequate setup with USAS access to
duties are properly separation of duties for release payment vouchers.
segregated so that the same processing cash That person has been
employee cannot prepare, disbursements. However, trained to verify the data
enter, approve, and process implementation of the new before releasing. The
accounting transactions. procedures has just started Executive Director approves
and cannot be fully verified all vouchers before they are
at this time. entered.
The Commission should / The Commission has As an internal user of State
perform periodic performed the annual Property Accounting, the
reconciliations of the fixed inventory of fixed assets and agency will use the SPA
asset listing to the submitted the annual System as its internal
accounting records of the Certification of Inventory to personal property
agency. the Comptroller. In accounting system. The
addition, the State Property agency will reconcile its
Accounting System (SPA) inventory on an annual
has been updated. basis as required by SPA.
However, the Commission is The agency purchases very
not reconciling the SPA list's few fixed assets that meet
total dollar amount to its the inventory requirements
accounting records as fixed and therefore an annual
assets are added and reconcile should be
deleted. sufficient.PAGE 14
JULY 1997
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Texas. Office of the State Auditor. A Follow-Up Review on Management Controls at the Texas Funeral Service Commission, report, July 1997; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth517346/m1/16/: accessed July 17, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.