Orleans County Soil and Water Conservation District - Claims Audit (2018M-105)

Issued Date
August 03, 2018

[read complete report - pdf]

Audit Objective

Determine whether claims were properly audited prior to payment.

Key Findings

  • The Board has not adopted a cash disbursement policy.
  • Twenty-four claims totaling approximately $7,300, out of the 72 claims totaling approximately $524,000 in our sample, were not audited and approved by the Board prior to payment.

Key Recommendations

  • Develop and adopt a cash disbursement policy to ensure all claims are subjected to an independent, thorough and deliberate review. Such a review should ensure that every claim contains enough supporting documentation to determine whether the amount to be paid represents actual and necessary expenditures.
  • Ensure all claims are audited and approved prior to payment.

District officials agreed with our recommendations and indicated they planned to initiate corrective action.