What is post-payment auditing?

The post-payment audit process allows departments to approve documents less than $1,000 without pre-payment auditing by Payment Services. Documents that approve at the department level will be audited for compliance with payment rules on a post-payment basis. Payments of $1,000 or more, entertainment vouchers, payments to individual contractors, travel vouchers, and et al payment requests will continue to be pre-audited.

Payment Services uses post-audit reports to:

• ensure supporting documentation for all payments is received.
• statistically sample transactions by object code, vendor and unit.
• identify coding errors, particularly for entertainment and controlled items.
• evaluate expenditure trends (monthly, quarterly, etc.) by object code and generate variances.
• monitor payment of purchase orders by aging of outstanding purchase orders.
• identify departments in need of additional training.