Audit Objective
Determine whether Fillmore Central School District (District) credit card and purchase card charges were properly approved, supported and for appropriate purposes.
Key Findings
Although the 230 charges reviewed totaling approximately $40,000 were for appropriate District purposes, charges were not properly approved or adequately supported. All 230 charges had one or more exceptions that could have led to potentially inappropriate card use, including:
- Approximately $38,000 in charges were not properly approved prior to the card being used.
- Approximately $12,000 in charges did not have adequate support to show what was purchased.
District officials also could have saved approximately $2,200 on travel and sales tax expenses had officials requested and used the lower priced General Services Administrative (GSA) daily lodging rates and did not improperly pay sales tax.
Key Recommendations
- Ensure all credit card and purchase card charges are approved, supported and for appropriate purposes.
- Comply with the District’s credit card and purchase card policy and monitor all card charges.
District officials agreed with our findings and indicated they will take, or have taken, corrective action.