BACKGR_OUND AND OBJECTIVE(S) The Clerk of the Circuit Court and County Comptroller's Internal Audit Department and Office of the Inspector General has completed an audit of the purchasing card program. The scope of the audit is very narrow and is performed to test controls, identify risks, and results in timely notification of gaps and weaknesses to allow for managements' follow-up and remediation. The audit was planned and conducted in conformance with the International Standards for the Professional Practice of Internal Auditing {Standards). Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives. The purpose of the audit was to review internal controls and test compliance with applicable ordinances and policies and procedures related to purchasing cards. Background A Purchasing Card (P-Card) is a payment mechanism for small purchases of $10,000 or less that require a minimum of one quote and are awarded without competition. The Manager of General Services & Procurement is responsible for establishment of organizational policies governing the use of P-Cards and the administration of the Clerk of the Circuit Court's P-Card Program. A Procurement Manual has been established by the Manager of General Services & Procurement in order to explain and facilitate an understanding of the policies, procedures, roles and responsibilities related to the P-Card Program. 41Audit of Purchasing Card Program August 2023
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