Finding Text
Criteria: Internal controls should be in place to ensure that the amount of miles used for the calculation of the monthly amount due include only allowable miles and are not manipulated between download and final voucher completion. Condition: Monthly reports detailing eligible miles are downloaded by an employee into an excel document that is then manipulatable after creation. Effect : Because the report of miles is able to be manipulated after creation, it is possible that the voucher request could be overstated and be calculated based on miles that are not reflective of allowable activities incurred. Cause : There are no procedures in place for the final voucher approval to include verification that mileage used in calculation agrees to determined allowable miles. Recommendation : We recommend that the individual completing the final approval of the voucher check the agree the total miles used in the calculation to the Geotab data for the period. Views of Responsible Officials and Planned Corrective Actions : The Association agrees with this finding and will implement an appropriate corrective action as detailed out in the Corrective Action Plan page.