Fiscal Update 09-01 Audit Findings

In March, 2009, the State Comptroller’s Post-Payment auditors audited the System Office vouchers paid with state funds for fiscal year 2008 & 2009 vouchers. They audited approximately 400 vouchers including payroll, travel and purchasing documents using State funds. Overall, the results were good. We appreciate the efforts given by the Departments, Department Approvers, Departmental Bookkeepers and the Purchasing Department to ensure that we are following the state rules and System Guidelines.

The main audit finding was purchasing goods or services using a limited purchase order without prior approval. There were several Limited Purchase Orders (L docs) created after the invoices were received. L docs are defined as purchases made by the department that are under the delegated limit (currently $4,000) and do not require Purchasing Department approval. State rules require that a purchase order must be approved before the purchase order is processed with the vendor. In order to ensure that we remove this finding for the future, we are asking for your help. Prior to making a purchase, contact your Departmental Bookkeeper who will provide an L doc number with all the routing and approvals from management.