Audit of Purchasing Card Program, July 2018

11 |  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 4. Purchases Prohibited on a P‐Card Observation  The P‐Card Manual, chapter 5.11, outlines the products and services that cannot be purchased  on a P‐Card. The auditor identified four types of prohibited purchases that were made on P‐ Cards:   Telephone calls and service   Computers, computer hardware, or computer software (except for designated  Enterprise Information Technology [EIT] personnel)   Hotel expenses  Telephone calls and service There were a total of 25 purchases, made by cardholders other than EIT personnel, which  appeared to be purchases for cellular phones or accessories within the audit period. Through  review of supporting documentation, the auditor identified four purchases that were for  telephone calls and/or service. Of these, three were for monthly mobile telephone service and  one was for telephone and/or mobile data service. These purchases are prohibited by chapter  5.11 of the P‐Card Manual.  Computers, computer hardware, and computer software, except for approval by an EIT official There were a total of 328 purchases, made by cardholders other than EIT personnel, which  appeared to be purchases for computers, computer hardware, or computer software within the  audit period. Through review of supporting documentation, the auditor identified three  purchases that were for computer software that lacked approval of an EIT official. These  purchases are prohibited by chapter 5.11 of the P‐Card Manual.  Hotel expenses Purchases for hotel expenses on a P‐Card are prohibited by chapter 5.11 of the P‐Card Manual.  However, under certain conditions an employee traveling for official County business may  request a Hotel Expense Card. The traveler must first receive approval from their manager and  director, and then complete a Hotel Expense Card Application. If approved, the cardholder must  attend training with the P‐Card Administrator and complete a Hotel Expense Card Agreement  before a card is issued. The card is for one‐time use only and must be returned to the P‐Card  Administrator immediately upon return of travel.