CVCS Transportation Audit - The Observer

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Agreed Upon Procedures Procedure # 4 We analyzed fuel usage for gas vehicles by vehicle number for the period of June 2009 through November 2010 by comparing monthly average miles per gallon to determine if there were inconsistencies in usage. Summary of Results oVehicle 99 is used to fuel equipment with no odometer. The key for this vehicle number will dispense gas or diesel and is used by both transportation and buildings and grounds. 14
Recommendations The following are recommendations that will enhance the existing internal control system of the transportation department: Payment of invoice where Cassadaga Valley Central School is not the vendor The District should ensure that the vendor on all invoices paid is the Cassadaga Valley Central School District before a cash disbursement is made. Any invoices where there is a handwritten change to the vendor should be scrutinized to ensure that the purchase is a valid purchase of the District. Additionally the vendor should be contacted to request a change in the vendor name if it is determined that the purchase is valid. Entry of parts into the Transfinder software program The District should ensure that all parts purchased are entered into Transfinder as inventory as they are received. Additionally, as parts are used in the repair and maintenance of a vehicle, a work order should be created showing all parts that are used. This will ensure that parts listed on the inventory report are accurate. Parts and work orders should also be entered into Transfinder for equipment that is maintained and repaired by the transportation department. It is further recommended that the transportation department write on every invoice what vehicle or piece of equipment the purchase has been made for, or noted that that the purchase was made to replenish inventory. 15
Page 1 and 2: Agreed Upon Procedures System Test
Page 3 and 4: Table of Contents INTERNAL AUDIT Ph
Page 5 and 6: Agreed Upon Procedures Procedure #
Page 13: Agreed Upon Procedures Procedure #
Page 17 and 18: Recommendations Time added to bus r
Page 19 and 20: District Response Management Respon
Page 21 and 22: District Response Purchase and rece

CVCS Transportation Audit - The Observer

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