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Audit Objective

Determine whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before payment.

Key Findings

• With the exception of debit card purchases, which bypass the claims audit process, we found that District officials established effective claims processing procedures.
• We reviewed 125 claims totaling nearly $1.1 million and found that they were adequately supported, for appropriate purposes and audited and approved before payment.
• District officials made 36 debit card purchases totaling about $8,000 during the audit period that were not audited or approved by the claims auditor.

Key Recommendations

• Discontinue the use of the debit card.

District officials generally agreed with our recommendation and have initiated corrective action.