3. Itemized Receipts. Observation Procurement Manual section 22E states that all P-Card transactions must be supported by a detailed/itemized receipt including the following information: • Vendor Name • Cardholder Name • Date of Purchase • Itemized List of the Products/Services Purchased Additionally, Procurement Manual section 22E states that the p-card is to be used for authorized purchases only, which includes airline tickets and registration fees. Purchases of airline tickets and registration fees both require to have a pre-approval of travel before the Peard can be used for purchasing. Per the P-Card Manager, a pre-approved travel voucher should be attached as a supporting document in addition to an itemized receipt for P-Card transactions related to airline tickets or registration fees. Auditor tested a sample of a total of 49 transactions, which included 27 travel related transactions and 22 registration fees related transactions. Out of a total of 49 transactions tested auditor identified ten (10) instances where approved travel voucher was not attached to the purchases of travel related items such as airline tickets or conference attendance registration fees. Recommendation To ensure compliance with the Procurement Manual, a process should be implemented to monitor and verify that necessary supporting documentation is attached to the each P-Card purchasing transaction as required by the Procurement Manual. Management Response The requirement of a pre-approved travel voucher will be emphasized within both new P-Card holder training and annual refresher training. Each Account Coordinator will be responsible for ensuring the travel voucher is present within monthly packets prior to submission to Finance for processing. 10 I A u d , t o f P u r c h a s i n g C a r d P r o g r a ,n August 2023
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