Audit Objective
Determine whether systems were in place to ensure that claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment.
Noteworthy Achievements
Due to the District’s well designed system of internal controls, we designed our testing to determine if these procedures were being followed consistently. We reviewed 110 claims totaling $414,749 of the 1,104 claims paid during our audit and found that the control procedures were followed for the selected claims to ensure they were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment.
District officials implemented a well-designed system of internal controls over the claims audit process. There were no recommendations as a result of this audit.