12 | A u d i t o f C o n t r a c t N o . 2 0 1 7 ‐ 0 5 5 A p r i l 2 0 2 1 6. Review Process for NAPA Invoices. Observation NAPA creates weekly invoice packets, separates the purchases by each of the three locations, and then sends an excel spreadsheet to the Fleet Department. The spreadsheet includes the invoice number, date, amount, and corresponding purchase order. The Fleet Administrative Specialist will then update the spreadsheet with the week ending date and break down each individual purchase into different “Line” items that reflect the different costs that are allowable under the contract (i.e. – parts, labor, and service costs). NAPA then provides the Fleet Department with a coversheet for the weekly invoice packet which includes information such as: Purchase Order No. Contract No. Account No. Invoice No. Statement Date Detailed Line Item Amounts Total Invoice Amount The auditor determined that the Fleet Department has written procedures in place for processing NAPA invoices. The procedures requires a Fleet Manager to review each weekly invoice packet. However, when the auditor met with the Fleet Administrative Specialist and the Manager II, they stated that after the Administrative Specialist receives the coversheet and weekly invoice packet, the Administrative Specialist reviews it and submits it to the Finance Department without manager review as required in their procedures. Recommendation To help ensure the County is reviewing and monitoring NAPA purchases, the Fleet Department should include a statement, preparer’s signature, and reviewer’s signature on the Coversheet. Per the department procedure, the Fleet Manager should be reviewing and approving all invoices. Additionally, the procedure should also require that the manager is to sign each invoice to document the approval process.
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