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Audit Objective

Determine whether credit card and travel expenditures were properly approved, supported by adequate documentation and a proper use of District money.

Key Findings

• The Board and District officials could not demonstrate whether Board-approved payments of approximately $169,000 were a proper use of District money.
• Travel and car rental costs of approximately $58,000 were not pre-approved and the Board did not authorize per diem payments of approximately $9,000 that may have been unnecessary and/or an improper use of District money.
• The District could have saved up to $17,000 had the Board required the use of lodging that accepted General Services Administration rates.

Key Recommendations

• Seek reimbursement of improper and other questionable payments.
• Properly audit all claims for payment.
• Properly establish and pay per diem amounts.

District officials generally agreed with our findings and recommendations and indicated they planned to initiate corrective action.