Finding Text
Criteria: New York State Education law requires that a school board audit and approve each claim (except contracted wages and debt service) or appoint a claims auditors to perform this function on its behalf.Condition: During three months of the 2021 ? 2022 fiscal year, certain checks were issued and mailed before being approved through the claims audit process. It is noted that the claims audit process took place after the fact and it appears that the three way matching process was in place.Cause: During the year at certain times the claims auditor was unavailable and as no back-up was designated, the checks and supporting invoices were mailed and not subjected to the process until after the fact.Effect: Checks were mailed to vendors and others without proper approval.Recommendation: We recommend the District identify, appoint and properly train an individual to perform the claims audit function in the absence of the primary claims auditor. We also recommend that the District retain supporting documentation of the claims auditor?s review date for each batch of disbursements and no disbursement be release without proper vetting through the required claims audit process.Views of Responsible Official and Planned Corrective Actions: The District hired a retired accounts payable clerk to act as a backup claims auditor when the primary claims auditor is not available. All required training was provided.