Determine whether the Pleasantville Union Free School District (District) Board of Education (Board) ensured that claims were adequately supported and properly audited before payment.
The Board did not ensure the claims auditor was properly trained or had necessary access to District records for the claims auditor to effectively perform the Board’s claims audit responsibilities.As a result, claims were not always adequately supported or properly audited before payment.For example, we reviewed 100 claims totaling $520,121 and found that claims totaling $122,184 were not properly audited or did not comply with the District’s procurement policy.
The claims auditor did not determine if claims:
- Were for valid District purchases
- Were billed correctly
- Complied with the District’s procurement policy
- For professional services were supported by Board minutes or contracts
- Exceeded available appropriations.
- Ensure that the claims auditor is properly trained and that claims contain sufficient supporting documentation and are audited and approved before payment.
District officials agreed with our recommendations and indicated they will take corrective action.