Issued Date
June 11, 2021
Audit Objective
Determine whether the Smithtown Central School District’s (District) Board of Education (Board) ensured claims were adequately documented, for appropriate purposes, and properly audited and approved prior to payment, and that any travel expenses were reasonable.
Key Findings
We found that the Board ensured the claims we reviewed were adequately documented, for appropriate purposes and properly audited and approved prior to payment. However, the Board could have saved the District $1,855 by adopting federal per diem rates for travel expenses.
Key Recommendations
- Consider amending their policy using established United States General Services Administration (GSA) per diem lodging and meal rates.
- Ensure costs for travel-related expenses are within established adopted guideline limitations.
District officials agreed with our recommendations and indicated they plan to initiate corrective action.