Delegated Audit Authority Procedures
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.
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.
- 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.