This program allows agencies with approved internal controls to locally authorize all payments of less than $2000/$5000, with only an annual sample review by Accounts and Reports of these transactions. Agencies must retain the original signed payment voucher (DA approved) in their files. The only difference is that instead of sending the hard copy voucher to Audit Services for review and approval, the pre-audit and release functions occur at the agency level. Also, agencies must be entering vouchers either using electronic datasets or STARS online.
After expressing interest to the Division of Accounts and Reports on joining the Delegated Audit Authority Program, an agreement is sent to the agency identifying both the responsibilities of the agency and the responsibilities of Accounts and Reports. A letter will also be sent at the same time requesting that the following information be provided when the signed agreement is returned to Accounts and Reports:
- Organizational Chart of employees involved in agency payment process.
- Flow chart of agency payment process.
- Which position(s) prepare vouchers?
- Which position(s) approve vouchers?
- Which position(s) will pre-audit vouchers?
- Which position(s) will receive warrants back from A&R
- Who will have the authority to overrule a voucher rejection?
When this info has been returned to A&R, the agency will be contacted to schedule a short training session to discuss the process and answer any questions the agency staff involved in the process may have.