Our division as well as many others, has developed a simple sampling (audit) plan for conducting quality control reviews in compliance with the Federal Travel Regulations (FTR). The main objective is to ensure travel and travel payments are in compliance as determined by the FTR. Our staff will complete a Travel Voucher Statistical Sampling Checklist on each document selected for audit.
At the beginning of each month a random selection of documents is made from vouchers paid the previous month. The Travel Voucher Statistical Sampling Checklist comprised of multiple tests per document is conducted on each randomly selected document. The Statistical Checklist is comprised of questions such as: Were required receipts provided? Was ticketed transportation claimed properly? Was City Pair Fare used? Was M&IE claimed correctly? Was voucher properly routed and signed by the traveler?
Once the audits have been reviewed for errors, an evaluation of the sampling results is made and documented. Errors discovered during the audit process are communicated to the traveler as well as the appropriate contact at each agency for resolution. Notices of overpayments or underpayments are made to the travelers. Periodically reports are comprised of the results and sent to the agencies for review.
Documentation of the Test Results enables us to see where additional training is needed, develop an individual training plan, identify problem areas, and evaluate and test travel and/or accounting systems to ensure all components are working correctly. Auditing a sample of travel vouchers on a monthly basis enables us to maintain reasonable assurance that travel is made in accordance with FTR.
By: Kathy Runion
The contents of this message are mine personally and do not reflect any position of the Government or my agency.