Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment.
- The claims auditor did not review the detailed, supporting documentation for all 17 health insurance claims paid during the audit period totaling over $8.1 million. Although the Business Manager reviewed detailed support, the claims auditor was required to conduct an independent and thorough audit of the claims.
- The claims auditor did not audit and approve any of the 38 scholarship payments paid totaling $9,485 for 2016-17. Although the scholarship committee reviewed and approved the awards, the claims auditor was required to audit and approve the scholarship payments.
The claims auditor should:
- Review detailed, supporting documentation for all health insurance claims.
- Audit and approve all scholarship payments to ensure they meet trust requirements.
District officials agreed with our findings and indicated they plan to initiate corrective action.