The Commission had controls to ensure that travel expenditures complied with certain requirements. Specifically, for all travel vouchers tested, the Commission:
- Approved travel reimbursements according to Commission policies.
- Reimbursed for only allowable expenses.
- Paid travel reimbursements within 45 days as required by its policies.
In addition, the Commission’s process requires all travel expenditures to be reviewed to verify compliance with applicable requirements.
However, the Commission should strengthen that review process to verify compliance with all requirements. Nine (24 percent) of 37 travel vouchers
that auditors tested contained exceptions to applicable requirements. While the identified exceptions did not result in significant financial loss
for the Commission, not having a sufficient review process increases the risk that significant errors could occur and remain undetected.
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