1. P-Cardholders & Approvers Training. Observation The Procurement Manual, section 22B under Roles and Responsibilities, states that the Cardholder must complete formal p-card training prior to receiving card. It also defines that the P-Card Administrator is responsible for monitoring compliance with all Procurement policies and procedures by providing cardholder training. The auditor also noted there is not an established requirement and process in place for the completion of annual training by the Cardholders, Account Manager and Director/Approver. Although there is a guide in place for the "End of Month Processing" duties, this is not sufficient evidence to ensure compliance with all Procurement policies and procedures. The lack of a policy and procedure regarding an annual training could lead to non-compliance with relevant requirements within the procurement manual. Recommendation Although no instances of non-compliance related to required initial training for p-card holders, to ensure on-going compliance with the Procurement policies and procedures, there should be a requirement that all individuals associated with the p-card process receive an annual refresher training. Management Response Annual Refresher training will be developed and targeted toward active p-card holders once a year during a designated In-Service Day. Upon completion of training, each participant will be required to sign a Refresher Training Completion Form. SI Audit of Purchasing Card Program August 2023
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