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Delegated Audit Authority Procedures
Agency Responsibilities
Agency responsibilities for the Delegated Audit Authority Program are provided at the
following site: (http://www.da.ks.gov/ar/genacct/audit/Delegated02.htm).
Voucher Processing Procedures
- All payment transactions shall be processed on voucher forms, which have been
approved by the Director of Accounts and Reports (DA forms).
- All transactions shall be supported by an original and legible invoice provided
by the vendor. Any other appropriate supporting documentation/authorization shall
also be attached to the voucher.
When an invoice can not be obtained from a vendor, a note summarizing the
transaction shall be prepared, approved by an authorized individual, and kept as
part of the voucher documentation.
- If an item is purchased on statewide open-end contract, the amount
paid for the item shall be consistent with the contract price. Statewide
open-end contract numbers shall be included on the voucher, when appropriate.
- Vendor name, state coding and an explanation/description of voucher
transactions shall always be included on the voucher.
- An initial or some other identifying mark (e.g. a stamp) shall always be placed on vouchers
by the agency's designated pre-auditor.
- Vouchers shall always be approved by a person included on the agency's signature verification
cards, which are on file with Accounts and Reports' Audit Services Team. An approved signature
must be attached to the document (either an original signature or a facsimile of an original
signature).
- Vouchers and all supporting documents shall be retained in
accordance with the Public Records Preservation Act (K.S.A. 45-401 et seq.).
Missing documents are not indicative of a strong internal control
environment.
- Transactions, which require prior written approval from Department of
Administration (for example, radio frequency networks and equipment
requiring FCC license), shall not be processed unless such written prior
approval has been obtained and is attached to the voucher.
- Prior fiscal year claims and personal injury or property damage claims
shall not be processed via the Delegated Audit Authority function (PPM Filings
11,966 and 11,967). All such claims documents shall be forwarded to the
Central Services Team, for processing.
- Refer to the Voucher Audit Instructions for additional detailed
information regarding voucher preparation (
http://www.da.ks.gov/ar/genacct/audit/VoucherAuditInstructions.htm).
Compliance With State Accounting and Purchasing Guidelines
- Participation in the Delegated Audit Authority Program does not exempt a state agency or its
officers from complying with statutory requirements and the State's purchasing and accounting
guidelines. Guidance regarding specific issues can be obtained from the following sources:
- The Audit Reference Information provides guidance regarding questions,
which arise on a recurring basis. (http://www.da.ks.gov/ar/genacct/audit/AuditRef.htm)
- Refer to the Division of Accounts and Reports Policy and Procedure Manual
(PPM) and State statutes for guidance on specific issues.
- Agency reviews have noted several areas of recurring non-compliance
with PPM requirements, including those listed below:
- Travel reimbursement guidelines as detailed in PPM Filing 3,903.
- Assignment of appropriate expenditure sub-object codes as detailed
in PPM Filing 7,002.
- Processing of late charge fees as discussed in PPM Filing 3,102.
- Processing of under five dollar payments as detailed per K.S.A. 75-3732.
Under five dollar payments are appropriate in special circumstances (for example, to process
a single transaction before the end of the month's business to avoid late payment penalties,
etc.) When such under five dollar payments are processed, a notation describing the circumstances
shall be attached to the vouchers.
- Charging payments to the correct fiscal year per the requirements of PPM
Filing 14,002.
Internal Control Environment
Each agency is responsible for establishing an appropriate internal control
environment for delegated audit authority responsibilities, including approvals,
auditability, adjustments, recordkeeping, reporting, reconciliation, segregation
of duties and supervision.
STARS On-Line Voucher Processing
Agencies can release on-line delegated audit authority voucher batches for
payment with a release flag of "1". (Refer to the STARS Security
Sign-on Request form, TM-96.) An approval level
of "5" is required to release on-line batches.
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