OPPOR_TUNITIES FOR_ IMPR_OVEMENT AND MANAGEMENT R_ESPONSES The audit disclosed certain policies, procedures, and/or practices that could be improved. The audit was neither designed nor intended to be a detailed study of every relevant system, procedure, or transaction. As a result of the audit, observations and recommendations identified below are related to Standards: • (Standard 2110) Communicating risk and control information to appropriate areas of the organization, and • {Standard 2130.Al) The effectiveness of controls related to operations and programs, and compliance with policies and procedures. The Opportunities for Improvement presented in this report may not be all-inclusive of areas where improvement may be needed. There were four (4) Opportunitiesfor Improvement identified as a result of the audit: 1. P-Cardholders and Approvers Training 2. Issuance of Purchasing Cards 3. Itemized Receipts 4. Timely Notification of Changes in Status of Employment for P-Cardholders 71Audit of Purchasing Card Program August 2023
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