We made 208 recommendations to audited agencies.
Exhibit A lists the error rates, population bases, and projected dollar amounts for each agency.
We used generally accepted sampling techniques to conduct the audits. One of the recurring errors in the audits of purchase transactions was insufficient documentation to support payments, including payments in excess of the originally agreed amount without documenting the reason for the excess. The payment of freight charges that were not part of the purchase order is an example of these excess payments. Several common purchase errors were payments made after prompt payment deadlines, incorrect amounts paid to vendors, and creating purchase orders after invoices were received. One particular recurring problem was unauthorized employees approving payments to vendors without proper authority.