Post-Payment Audit Process

To ensure that agencies’ payroll, purchase, procurement and travel expenditures comply with state law, the Comptroller’s Fiscal Management Division performs post-payment audits of all state agencies.

Each year, the Expenditure Audit section selects agencies based on a risk assessment. Here is how the agency audit process works:

Audit Process

Phase 1

Collecting information

Phase 2

Fieldwork

Phase 3

Reporting

Your audit is included in our Quarterly Audit Summary that goes to the Governor's Office, Legislative Budget Board, Senate Finance Committee, House Appropriations Committee, Sunset Commission, and State Auditor's Office.

Post-Payment Audit Sequence

  1. Entrance conference
  2. Auditor begins fieldwork
  3. Update meeting
  4. Exit conference
  5. Auditor issues preliminary report
  6. Agency responds to preliminary report
  7. Final report is issued

Documentation needed to support expenditures

The following list gives examples of documentation required to support an expenditure. Additional documentation may be necessary for specific situations. Each agency is given a detailed listing of the documents they must provide to the auditor.

Purchase documents

Travel documents

Payroll documents

Procurement documents

Special audit groups (grants, payment card charges, etc.)

Recovery Audit Techniques

In conjunction with the post-payment audit, we have incorporated additional audit procedures to identify recoverable monies for state agencies. These procedures are conducted during the planning and fieldwork phases of the audit and may require you to provide additional supporting documentation for the audit.

Statement reviews

Duplicate payment report

If your agency is being audited, the auditor can answer any specific questions you may have about documentation to provide.