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CM #06 (1996-97)March 20, 1997



Based on some recent reviews conducted by the Bureau of Auditing with various State agencies and Universities, it appears that although duplicate payments may be minimal in number, there are areas for potential internal control problems.

We recommend that all State agencies and universities implement the following internal control procedures and safeguards:

Pay only from an original invoice. If a fax or photocopy is used, the duplicate invoice must be labeled original invoice not available -- agency records show that this obligation has not been previously paid. Signed _________________________________. This statement must include the original signature of the person making the determination. Reference Florida Administrative Code 3A-40.002(2).

Vendor invoice numbers should be accurately entered in the SAMAS invoice no. field.

Develop agency specific detailed written procedures for researching and paying questionable invoices. This would include at least the following guidelines:

  1. Do not pay from statements.
  2. Pay only net or current charges, making sure no previous balances for past due charges are included.
  3. Invoices that indicate thirty (30), sixty (60), ninety (90), etc. days past due, should be carefully researched to prevent duplicate payments.
  4. Research through the Information Warehouse and SAMAS Vendor History to insure that payment has not previously been processed.

As Division of Accounting and Auditing staff make periodic visits to various State agencies to implement new SAMAS processes, provide invoice sampling feedback, explain our policies and procedures and train agency staff, we will also review duplicate payment avoidance procedures implemented by the agencies.

We plan to include edits and controls to make the invoice number unique and enhance duplicate payment avoidance in new systems. In addition to these efforts, we have selected a contractor to review SAMAS transactions, vouchers and other records as appropriate to identify overpayments. The contractor will be responsible for collecting the overpayments and remitting them to the appropriate State agency after deduction of the contractors fee. In the near future we will be contacting agencies to begin the payment review process by the contractor.

If you have any questions concerning this memorandum, please contact the Bureau of Auditing at 410-9194, Suncom 210-9194.