Audit Objective 

Determine whether Monroe No. 1 Board of Cooperative Educational Services (BOCES) officials ensured credit card charges were properly approved, supported and for appropriate BOCES purposes. 

Key Findings 

BOCES officials did not ensure that all credit card charges were properly approved and supported. Therefore, it could not be determined whether all charges were for appropriate BOCES purposes. Additionally, officials did not ensure that credit card charges were reconciled to receipts in a timely manner and audited, as required, prior to payment. 

We reviewed 532 credit card charges totaling $138,238 and determined that 461 charges totaling $110,539 had one or more exceptions: 

• 424 charges totaling $99,308 were paid prior to audit and approval by the claims auditor.
• 166 charges totaling $35,927 did not have adequate support including a specific BOCES purpose.
• 97 charges totaling $12,938 required pre-approval but were not properly approved before the purchase. 

Recommendations 

The audit report includes seven recommendations to help BOCES officials improve the credit card purchasing processes. 

BOCES officials generally agreed with the recommendations and indicated they will initiate corrective action.