What are the agency's responsibilities for delegated authority?
- 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.
