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CITY OF ST. ANTHONY, MINNESOTA <br />SCHEDULE OF FINDINGS AND QUESTIONED COSTS <br />For The Year Ended December 31, 2006 <br />2006-1 Disbursement Approval <br />Criteria: Approval for disbursements is not clearly identifiable on invoices. <br />Condition: Invoices/checks do not have a formal approval process in which department <br />heads sign off to approve the payments. Department heads approve by entering coding on <br />invoice. <br />Cause: The coding written on the invoice has been accepted as department head approval. <br />Effect: Invoices may not be approved by the proper person, which may go undetected, <br />resulting in a higher risk of improper disbursements. <br />Recommendation: We recommend department head approval of invoices be evidenced by a <br />signature or initials next to the coding. <br />Views of Responsible Officials and Corrective Action Plan: The City will correct this going <br />forward by establishing procedures that require department heads to sign off on the actual <br />invoice prior to them being submitted for payment. Invoices without the proper signature <br />will be returned to the originating department for proper approval. Once the invoice has been <br />properly approved and coded, the claim will be processed in a timely fashion. <br />