EXECUTIVE SUMMAR_Y As part of the Annual Audit Plan, the Clerk of the Circuit Court and County Comptroller's Internal Audit Department and Office of the Inspector General conducted an independent audit of the Purchasing Card Program (P-Card) for the Clerk of the Circuit Court. The purpose of the audit was to review internal controls and test compliance with applicable laws, ordinances, and policies and procedures related to the purchasing cards. The audit found that some areas of the P-Card Policies and Procedures are not consistently being followed throughout the County in regards to: • Annual Refresher Training • Issuance of Purchasing Cards • Itemized Receipts • Timely deactivation of P-Cardholders Non-compliance with Florida statutes regarding financial disclosure could result in fines. Noncompliance with P-Card Policies and Procedures results in a higher risk of inappropriate transactions and authorized spend limits. 3jAudit of Purchasing Card Program August 2023
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