Determine whether the Downsville Central School District (District) Board of Education (Board) and District officials ensured claims were properly audited before payment.
The Board and District officials did not always ensure claims were properly audited before payment. We reviewed 150 claims packets totaling $870,798 and found claims totaling $700,507 were not properly audited. This included the following:
- 69 claims, including credit card purchases, totaling $275,846 were audited after the checks had cleared the bank.
- The claims auditor approved one claim packet totaling $13,613 which had previously been paid.
- Officials did not obtain the minimum number of quotes for nine claims totaling $18,628.
- Ensure checks are mailed after the claims auditor has audited and approved the claims.
- Ensure that all claims contain sufficient supporting documentation before approving them for payment.
- Ensure officials and staff clearly document compliance with the District’s procurement policies and procedures.
District officials generally agreed with our recommendations and indicated they took corrective action.