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Audit Objective

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

Key Findings

• Because the claims auditor was also the Athletic Director, his audit of the claims for the athletic department was not independent.
• We reviewed 127 claims totaling almost $752,500 and found that 59 claims totaling approximately $68,000 had at least one exception, such as a lack of purchasing agent approval prior to purchase, evidence of oral quotes, departmental approval, evidence of receipt of goods or services, or itemized receipts or invoices.

Key Recommendations

• Ensure that the claims auditor is not directly involved in the purchasing function.
• Develop procedures to provide additional guidance on the claims auditor’s responsibilities.

District officials agreed with our recommendations and indicated they had already addressed the findings and implemented the recommendations.