Purchasing Card Process P-Cards are assigned to authorized employees after a Department Director or Department approving official makes a request and the Manager of General Services & Procurement approves the request. P-Cards are set with a single transaction limit of $10,000. As of December 31, 2022, there were a total of 42 active P-Cards assigned to the Clerk of the Circuit Court employees. Between the post dates of January 01, 2022 and December 31, 2022 (audit period) there were a total of 5,151 purchasing card transactions totaling $966,297.13. The purchasing card application is a web-based application. The Clerk utilizes the application to order new P-Cards, modify single transaction limits and credit limits, review and report information from P-Card transactions, suspend or revoke P-Cards, and electronically approve transactions by cardholders. Cardholders making purchases must adhere to the cardholder responsibilities listed in the Procurement Manual. They are required to utilize the County's tax exempt status, collect itemized receipts for each purchase, record the account number or project to be charged, and review and approve charges in the purchasing card application at least monthly. The P-Card Account Coordinator reconciles purchases made on P-Cards for their specified group of Cardholders. The P-Card Account Coordinator reviews monthly statements with Cardholders, verifies account codes for each transaction, matches receipts to monthly statements, and compiles a reconciled packet to the Department approving official and Department Director for review and approval. The Finance Department receives the reconciliation packet and performs the final verification of receipts and charges, prior to payment to the bank. Objectives, Scope and Methodology The objectives of this audit were to determine if internal controls are operating effectively related to the Clerk of the Circuit Court Purchasing Card Program and if purchases made on the Clerk's purchasing cards are in compliance with applicable ordinances, policies, and procedures. The scope of the audit included a review of purchasing card transactions that were made between the post dates of January 01, 2022 through December 31, 2022. To meet the objectives of the audit, the procedures performed included, but were not limited to, the following: • Reviewed the Clerk of the Circuit Court Procurement Manual. SjAud1t of Purch�sing Card Program August 2023
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