System Auditing (55)
Description:
System auditing includes technical, operational, and financial checking of vendor and/or state program performance. Auditing leverages low-level data and, ideally, traces transactions from their initial data set to their conclusion. This process may be part of vendor recertification or a requirement for continued service.
Details:
Audits may be regular or scheduled exercises, or they may be triggered by performance characteristics. Audits may take one of three main forms:
- Technical audits involve checking technology performance and tracing raw data values through the system. Ideally, participants should be involved and share data.
- Financial audits involve checking the correct movement of funds and include a standard certified public accountant audit that verifies that RUC was collected from participants and moved into correct accounts.
- Operational audits involve checking any aspect of operations not related to direct mileage reporting. This may include checking customer service performance and the functionality of processes like enrollment, disenrollment, or vehicle sales.
Primary Use:
Check that program vendors are performing correctly.
Best Practices/Lessons Learned:
- The need to support/perform audits should be foreseen in contracts with vendors.
- Financial audits should be performed by a certified public accountant.
- Technical and operational audits should be performed by a RUC expert.
State Government Context and Assumptions:
This is an optional but desirable building block. This task is carried out by the lead RUC agency, potentially by hiring an outside auditor. Precise timing may be determined by state principles.