During pre-audit reviews, pre-auditors should ensure:

  1. Documentation is complete and understandable to an independent third party without additional information.
  2. Documentation clearly address the propriety and legality of the transactions in relation to the account charged, program mission, legislative intent, and to statutory, UW System and institution constraints.
  3. Charges (or credits) are actual, reasonable, necessary and mathematically accurate. Excessive, unnecessary or unusual charges are explained or brought to the attention of the next higher authority.
  4. Payee, address and accounting code information are complete and accurate.
  5. Appropriate payment method is used.
  6. Required approvals are documented.

[Ref. Wis. Stat. S. 16.53]