Link to ROWD:

Purpose:
Conclusion:
Source: Allen Mardock, Accounts Payable Supervisor. We obtained all hardcopies of Chevron statements in storage.
Tests:
1 We tested if the bill was reviewed or approved by department manager
2 We tested if the bill had a late charge
3
Department Statement Date New Charges Late Charges
Cleveland 9/22/2012 141.75 0.00
Cleveland 10/22/2012 0.00 39.00
Cleveland 11/22/2012 161.55 0.00
Cleveland 12/22/2012 180.79 39.00
Cleveland 1/22/2013 38.46 0.00
Cleveland 2/22/2013 149.93 0.00
Cleveland 3/22/2013 110.83 39.00
Sum 117.00
Average
Standard Deviation
Department Statement Date New Charges Late Charges
Security 9/22/2012 105.07 39.00
Security 10/22/2012 117.40 39.00
Security 11/22/2012 22.10 0.00
Security 12/22/2012 49.84 39.00
Security 1/22/2013 71.94 39.00
Security 2/22/2013 17.68 0.00
Security 3/22/2013 138.89 39.00
Security 4/22/2013 87.77 75.00
Security 5/22/2013 82.51 75.00
Security 6/22/2013 158.23 75.00
Security 7/22/2013 94.59 75.00
Security 8/22/2013 129.75 75.00
Sum 570.00
Average
Based on our test results, we found that departments are not reconciling their Chevron accounts which allowed
frequent and reoccuring unusual activity to continue without being detected. We found Chevron accounts often
incurred late charges. We also found one fuel statement that is significantly higher than average.
To determine whether Chevron fuel card accounts are being monitored and reconciled by the departments that
have Chevron accounts.
We tested if the charges for the month were significantly higher than average (We determined that a bill is
significantly higher if it is over 2 standard deviations more than average)
Standard Deviation
Department Statement Date New Charges Late Charges
Special Education 9/22/2012 144.81 0.00
Special Education 10/22/2012 244.68 39.00
Special Education 11/22/2012 192.17 0.00
Special Education 12/22/2012 236.28 39.00
Special Education 1/22/2013 107.28 0.00
Special Education 2/22/2013 364.78 0.00
Special Education 3/22/2013 290.11 42.17
Special Education 4/22/2013 153.88 0.00
Special Education 5/22/2013 246.47 75.00
Special Education 6/22/2013 123.8 75.00
Sum 270.17
Average
Standard Deviation
Allen Mardock, Accounts Payable Supervisor. We obtained all hardcopies of Chevron statements in storage.
We tested if the bill was reviewed or approved by department manager
Charges less late fees
Has manager
review or
approval? Has late fee?
141.75 No No
0.00 No Yes
161.55 No No
141.79 No Yes
38.46 No No
149.93 No No
71.83 No Yes
705.31
101
59
Charges less late fees
Has manager
review or
approval? Has late fee?
66.07 No Yes
78.40 No Yes
22.10 No No
10.84 No Yes
32.94 No Yes
17.68 No No
99.89 No Yes
12.77 No Yes
7.51 No Yes
83.23 No Yes
19.59 No Yes
54.75 No Yes
505.77
42
Based on our test results, we found that departments are not reconciling their Chevron accounts which allowed
frequent and reoccuring unusual activity to continue without being detected. We found Chevron accounts often
incurred late charges. We also found one fuel statement that is significantly higher than average.
To determine whether Chevron fuel card accounts are being monitored and reconciled by the departments that
have Chevron accounts.
We tested if the charges for the month were significantly higher than average (We determined that a bill is
significantly higher if it is over 2 standard deviations more than average)
31
Charges less late fees
Has manager
review or
approval? Has late fee?
144.81 No No
205.68 No Yes
192.17 No No
197.28 No Yes
107.28 No No
364.78 No No
247.94 No Yes
153.88 No No
171.47 No Yes
48.80 No Yes
1834.09
183
80
Charges more than $219 (2
Std Deviations over AVG)? Auditor Notes
No
No
No
No
No
No
No
Charges more than $104 (2
Std Deviations over AVG)? Auditor Notes
No
No
No
No
No
No
No
No
No
No
No
No
3/7 late fees
10/12 late fees
Late fees are 113% of charges
Charges more than $343 (2
Std Deviations over AVG)? Auditor Notes
No
No
No
No
No
Yes
No
No
No
No
5/10 late fees
Feb 22,2013 bill is significantly
higher than average.
Security 9/22/2012 105.07 39.00 66.07 Column1
Security 10/22/2012 117.40 39.00 78.40
Security 11/22/2012 22.10 0.00 22.10
Security 12/22/2012 49.84 39.00 10.84
Security 1/22/2013 71.94 39.00 32.94
Security 2/22/2013 17.68 0.00 17.68
Security 3/22/2013 138.89 39.00 99.89
Security 4/22/2013 87.77 75.00 12.77
Security 5/22/2013 82.51 75.00 7.51
Security 6/22/2013 158.23 75.00 83.23
Security 7/22/2013 94.59 75.00 19.59
Security 8/22/2013 129.75 75.00 54.75
Column1
43 Bin Frequency
Mean 42.1475 1 std dev 75 43 7
Standard Error 9.416481 2 std dev 107 75 2
Median 27.52 3 std dev 142 107 3
Mode #N/A 4 std dev 174 142 0
Standard Deviation 32.61965 174 0
Sample Variance 1064.041 More 0
Kurtosis -1.25305
Skewness 0.605474
Range 92.38
Minimum 7.51
Maximum 99.89
Sum 505.77
Count 12
0
2
4
6
8
43 75 107 142 174 More
F
r
e
q
u
e
n
c
y

Bin
Histogram
Frequency
Special Education 9/22/2012 144.81 0.00 144.81 145
Special Education 10/22/2012 244.68 39.00 205.68 206
Special Education 11/22/2012 192.17 0.00 192.17 192
Special Education 12/22/2012 236.28 39.00 197.28 197
Special Education 1/22/2013 107.28 0.00 107.28 107
Special Education 2/22/2013 364.78 0.00 364.78 365
Special Education 3/22/2013 290.11 42.17 247.94 248
Special Education 4/22/2013 153.88 0.00 153.88 154
Special Education 5/22/2013 246.47 75.00 171.47 171
Special Education 6/22/2013 123.8 75.00 48.80 49
10
Count
Column1 Below 183 Bin
1 Std Dev Between 183 - 267 267 267
Mean 183.409 2 Std Dev Between 267-351 351 351
Standard Error 26.71754 3 Std Dev Between 351-435 435 435
Median 181.82 More
Mode #N/A
Standard Deviation 84.48829
Sample Variance7138.271
Kurtosis 1.93421
Skewness 0.756314
Range 315.98
Minimum 48.8
Maximum 364.78
Sum 1834.09
Count 10
Frequency
9
0
1
0
0
5
10
267 351 435 More
F
r
e
q
u
e
n
c
y

Bin
Histogram
Frequency