For both contracts audited, the Commission complied with requirements in the State of Texas Contract Management Guide, its policies and procedures, and specific terms in the contracts to verify that contractor invoices were valid, properly supported, and approved.
Additionally, the Commission appropriately supported, authorized, and reduced payments to the contractors based on sanctions that the contracts allowed.
Although invoices were valid, properly supported, and approved, one Commission employee had access rights to the Uniform Statewide Accounting System (USAS) that would allow the employee to both enter and release USAS transactions. That represented a weakness in segregation of duties.
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