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Contents Report Highlights . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Claims Audit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 How Should a Board Ensure Claims Are Properly Audited?. . . . . . . 2 The Board Did Not Comply with Policy Requirements or Provide Adequate Guidance to the Claims Auditor. . . . . . . . . . . . . . . . 2 Claims Were Not Audited Prior to Payment . . . . . . . . . . . . . . . 3 Claims Were Not Always Supported by Sufficient Documentation . . . 4 What Do We Recommend? . . . . . . . . . . . . . . . . . . . . . . . 6 Appendix A – Response From District Officials . . . . . . . . . . . . . 7 Appendix B – Audit Methodology and Standards . . . . . . . . . . . . 9 Appendix C – Resources and Services. . . . . . . . . . . . . . . . . 10