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DATE: February 13, 2002
TO: Agency Addressed (No. 09, 2001-02))
FROM: Douglas A. Darling, Director
Division of Accounting & Auditing
Office of Comptroller

A recently conducted internal audit of the Statistical Sampling Program resulted in recommended changes to the program. One of the audit findings was that not all critical errors on sampled invoices were properly recorded. Currently, agencies are not charged with a critical error on a sampled invoice if the agency discovers the error prior to submission of the voucher to the Bureau of Auditing. Agencies have been allowed to have the sampled invoice deleted and not recorded as a sampling error. In order to improve the statistical sampling process, it was recommended that our procedures be changed to record all critical errors on sampled invoices.

Effective March 1, 2002, all critical errors on sampled invoices will be recorded, including those identified by agencies prior to submission of the voucher containing the sampled invoice to the Bureau of Auditing. Agencies may continue to request that sampled invoices with errors be deleted, but if the errors are identified as critical errors, the agencies will be charged with the critical errors for statistical sampling reporting purposes. Critical errors for sampling purposes are:

1C Incorrect Payee
1D Incorrect Voucher Schedule Amount
1L Incorrect Category
2C Incorrect Invoice Amount
2F Unauthorized/Prohibited Expenditure
2G Error in Extension
2H Sales Tax Included
3A Travel Payment Not in Accordance with Section 112.061, Florida Statutes
3D Error in Extension on Travel Voucher

In order to have a sampled invoice deleted, the agency must submit a copy of the voucher schedule with the sampled invoice marked for deletion and a brief explanation or reason for the deletion written on the voucher schedule. The sampled invoice deletion request must be delivered or faxed to the appropriate Bureau of Auditing office where, upon receipt, the sampled invoice will be deleted. If the error on the sampled invoice is identified as one of the critical errors, the error will be recorded as a sampling error for the agency.

If you have questions regarding this memo you may contact Mike Manderfield at 850-410-9402, SUNCOM 210-9402, or Sharon Schrader at 850-410-9323, SUNCOM 210-9323.

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