Audit Objective 

Determine whether the Town of Baldwin (Town) Board (Board) properly audited and approved claims prior to payment. 

Key Findings 

The Board did not always properly audit claims before approving them for payment. Due to insufficient documentation, we were unable to determine and the Board was unable to support it approved claims before payment. We reviewed 71 claims (out of 353 claims) totaling approximately $55,100 and determined that Town officials did not comply with the Town’s procurement policy. In addition: 

• Twenty-three claims totaling approximately $35,000 (64 percent of the dollar amount reviewed) did not contain evidence that the required competition was sought. 
• Nine claims totaling approximately $7,400 (13 percent) were not supported with sufficient documentation such as detailed receipts, weigh tickets or itemized invoices. 
• The Town may have saved approximately $1,100 had officials complied with the Town’s procurement policy when purchasing propane. 

Key Recommendations 

• Comply with Board policies requiring competition when procuring goods and services. 
• Ensure each claim has sufficient supporting documentation before authorizing payment. 

Town officials generally agreed with our recommendations and indicated they planned to, or have taken, corrective action. Appendix B includes our comments on the Town’s response.