Audit of Purchasing Card Program, July 2018

10 |  A u d i t o f t h e P u r c h a s i n g C a r d P r o g r a m  J u l y 2 0 1 8 3. Purchases by non P‐Cardholder Observation  The P‐Card Manual, chapter 5, provides guidelines on the usage of a P‐Card. In chapter 5.1, it  states that, “the P‐Card may be used only by the County employee whose name is embossed on  the card.” During audit testing, it was detected that three purchases were made via email by an  employee who was not the employee to which the P‐Card was issued.  Recommendation To ensure compliance with the P‐Card Manual, only the cardholder should be making purchases  on their P‐Card.  Management Response  Upon receipt and review of the audit findings, a letter was sent to the Department Director  responsible for this case on July 19, 2018. The Procurement Division will obtain a written letter  of explanation from the Department Director and each case will be reviewed for corrective  action. The Department Director will be contacted for explanation by August 1, 2018.  The expected date of implementation is July 19, 2018.