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Delegated Audit Authority Program
Agency Responsibilities
- The agency shall designate a pre-auditor(s) to be responsible for the pre-audit
function in accordance with the delegation agreement.
- The pre-auditors shall have the authority to determine that all disbursement data
entering the accounting system is legal, accurate, authorized, properly coded,
adequately documented, that goods are received or services performed, and that data
is processed correctly.
- The pre-auditors shall have complete access to all necessary documentation to support
the data entering or leaving the system.
- The pre-auditors shall have the authority, experience and training to enforce
compliance with statutes, rules and regulations and to require that adequate
documentation is provided to support the payments.
- The agency may implement policies on processing smaller transactions without
pre-audit review (pre-audit sampling). These sampling policies must be approved by the
DOA Division of Accounts and Reports. (DAR)
- The agency will continue to update the agency audit programs and procedure manuals,
as rules and regulations change. Audit programs and procedure manuals shall be available
to all pre-auditors.
- The agency shall review proposed changes relating to pre-audit systems, procedures
and methodologies with DAR.
- The agency shall maintain a file of the original vouchers which have been pre-audited
by the agency for the length of time specified by the State Records Board.
- The DOA DAR auditors shall have access to all necessary documentation to be able to
perform their review of the pre-audit delegation. The agency will provide this
documentation upon request.
- The agency shall implement agreed upon internal control and processing
recommendations from DOA Audit Reports and other independent audits of the accounting
system.
- The agency shall comply with all applicable statutes, Kansas Administrative Codes,
and DOA policies in the processing and pre-audit of expenditure transactions.
- Central accounting records will continue to be maintained to provide summary
information and budgetary control over agency appropriations.
- Training and information on pre-audit procedures will be provided to the agency
pre-audit unit upon request.
- The DAR will provide agency with assistance in developing procedures for pre-audit
duties delegated to the agency.
- Reasonable advance notice will be given by the DAR auditors before conducting an
audit of the agency disbursement process for compliance with statutes, rules and
regulations and the terms of this agreement.
- The DAR will report on the findings of their audit of the agency pre-audit process.
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