Higher Education Services Corporation

Internal Controls Over the Quick Pay Voucher Process

Quick pay vouchers are submitted electronically to the State Comptroller's Office for payment. We examined the Higher Education Services Corporation's internal controls for processing quick pay vouchers and found that they were generally effective. However, the Corporation needed to establish written policies and procedures for such vouchers. In addition, our review of selected quick pay vouchers identified some instances of noncompliance with certain control requirements.

For a complete copy of Report 2000-S-39 click here.