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Audit Objective

Determine whether claims were adequately documented, for appropriate purposes and properly audited and approved prior to payment.

Key Findings

• The claims auditor approved claims for payment for purchases containing confirming purchase orders.
• The purchasing agent approved 34 percent of the purchases tested, or 74 invoices for $19,845, after the goods and services were ordered.

Key Recommendations

• Enforce the District’s policy of not allowing confirming purchase orders.
• Develop procedures and/or a policy governing employees’ use of the District’s Amazon Prime (Amazon) account.

District officials generally agreed with our recommendations and indicated they have begun to initiate corrective action.