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

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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

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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

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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

Last updated: August 2022

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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

Last updated: August 2022

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