4. Deactivation of P-Cards. Observation Per Procurement Manual section 22M, Human Resource Department will immediately notify Peard Administrator of terminated employees and collect their P-Cards. P-Card Administrator will notify bank within 24 hours to cancel the card. In order to determine if notification processes and deactivation of P-Cards is occurring timely, the auditor focused testing on terminated employees and employees that transferred to new departments. The auditor matched, by last name, all terminated and transferred employees during the audit period to the entire list of Cardholders and verified that management immediately notified the P-Card Administrator of the employment status change. In addition, the auditor reviewed communication from the Human Resource (HR} Department to the Clerk Finance Department to ensure notification of end of employment notification occurred within 24 hours of the end of employment. All communication from HR occurred within the required time frame. A total of 13 employees who have been issued a P-Card were terminated during the period of January 01, 2022 through December 31, 2022. Out of the 13 employees tested, four (4) were identified where P-Card deletion date was greater than the required 24 hours after the termination of employment date. Recommendation To ensure that deactivation of P-Cards is occurring timely, a process should be implemented to ensure all P-Cards are deactivated within a specific period of time and employment end date. Management Response Upon notification from Human Resources of a termination and/or retirement, Procurement will review the active P-Card holder list and inactivate card(s} accordingly. The Manager of Procurement and General Services will review the list of terminated/retired persons on a continual basis to ensure compliance. 11 I A u d i t o f P u r c h a s i n g C a r d P r o g r a m
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