Effective invoice auditing ensures agencies only pay for services received and protects taxpayer funds. The audit is designed to ensure the shipper agency only pays for the services it received at the agreed-upon price.
Agencies must audit all transportation invoices per 41 CFR 102-118.
To comply, agencies should -
- Compare invoices to the Bill of Lading.
- Verify rates and charges.
- Confirm services were performed.
Audits matter because they allow the agency to -
- Prevent overpayments.
- Recover overcharges.
- Ensure compliance with contracts, tenders, agreements, and regulation.
There are two types of transportation invoice audit - a prepayment audit and a post-payment audit. You may also conduct both for invoices.
For more information, see the Invoice Payment & Audit Reference Guide and the Travel Invoice Audit Handbook. These handbooks provide detailed guidance on -
- Reviewing invoices.
- Conducting audits.
- Resolving billing issues.
- Recovering overcharges.