Resource Library - Expenditures
These SAO guides and best practices provide information on wire transfers, ACH payments, credit card programs, and travel expenditures.
Best Practices: Credit card programs
Credit card programs vary in their nature and size, as does how governments use them—all of which affect the risk of misuse. These best practices can help local governments evaluate their credit card program and related internal controls.
Keywords: Compliance, Procurement
Last updated: April 2024
Best Practices: Best practices when fueling government-owned vehicles
Fuel is a valuable commodity, one that can be easily abused without the right internal controls to protect it. SAO’s exclusive resource includes best practices to consider as you evaluate your policies, and help you implement improvements where needed.
Keywords: Government Operations
Last updated: November 2023
Best Practices: Travel expenditures
These best practices can help governments manage their internal controls over travel expenditures. It includes a list of questions in the appendix for economical travel cost considerations to help reduce misuse of travel reimbursements.
Keywords: Accounts Payable, AP, Expenditure, Expenditures, Government Operations, Internal Controls
Last updated: January 2024
Best Practices: ACH electronic payments
These best practices can help governments improve their ACH payment process policies and employee training, establish a verification process, and monitor for unauthorized payee account changes.
Keywords: Accounts Payable, AP, Automated Clearing House, Expenditure, Expenditures, Fraud Prevention, Government Operations, Internal Controls, Organizational Safeguards, Payroll, Online Banking, Disbursements, Direct Deposit
Last updated: August 2022
Best Practices: Sending wire transfers
These best practices can help governments develop strong internal controls to prevent and detect wire transfer fraud. It includes key areas to address in employee training as well as advice to help you establish a verification process to confirm the authenticity of wiring instructions.
Keywords: Accounts Payable, AP, Expenditure, Expenditures, Fraud Prevention, Government Operations, Internal Controls, Organizational Safeguards, Online Banking, Disbursements
Last updated: August 2022