Audit of Purchase Card Processed 0 County, September 2023

Contents	2
Audit Services	2
Background and Objectives	4
Background	4
Purchasing Card Process	5
Objectives, Scope and Methodology	7
Opportunities for Improvement and Managment Responses	8
1. Compliance with Florida Statue	9
2. Purchases Prohibited on the P-Card	11
3. Timely Notification of Changes in Status of Employment for P-Cardholders	12
4. Emergency Purchases	14
5. Compliance with State of Emergency P-Card Training	16
6. Payments for Products and Services Already Under Contract	17
7. Issuance of Purchasing Cards	18
8. Policies and Procedures Are Not Up To Date	19

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