Poland Central School District - Claims Audit Process (2018M-214)

Issued Date
January 11, 2019

[read complete report - pdf]

Audit Objective

Determine whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before payment.

Key Findings

  • With the exception of debit card purchases, which bypass the claims audit process, we found that District officials established effective claims processing procedures.
  • We reviewed 125 claims totaling nearly $1.1 million and found that they were adequately supported, for appropriate purposes and audited and approved before payment.
  • District officials made 36 debit card purchases totaling about $8,000 during the audit period that were not audited or approved by the claims auditor.

Key Recommendations

  • Discontinue the use of the debit card.

District officials generally agreed with our recommendation and have initiated corrective action.