Purpose of Audit
The purpose of our audit was to examine the claims audit process for the period July 1, 2014 through September 9, 2016.
The Sherman Central School District is located in the Towns of Chautauqua, Clymer, French Creek, Mina, North Harmony, Ripley, Sherman and Westfield in Chautauqua County. The District, which operates one school with approximately 400 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $9.5 million.
- The Board and District officials have not developed adequate written policies and procedures governing the claims processing function.
- The Board did not develop a comprehensive job description that outlines the claims auditor’s expectations and requirements.
- The claims auditor does not compare invoices against quotes, bids or government contracts.
- Develop comprehensive written policies and procedures describing the claims audit process.
- Develop a comprehensive job description for the claims auditor that explains expectations and includes specific guidance and requirements to ensure the claims auditor adequately performs her duties.
- Compare invoices against applicable quotes, bids and government contract information to ensure that the vendors’ prices are correct.