Audit of Purchasing Card Program, July 2018

12 |  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 There were 21 purchases for hotel expenses made by cardholders within the audit period. Of  these purchases:   20 were made on a Hotel Expense Card issued to employees through the Hotel Expense  Card Program, and   One was made on a P‐Card in error and was subsequently reversed.   Of the 20 purchases made on a Hotel Expense Card one was for a hotel reservation, which is an  allowable use of the Hotel Expense Card per the established policies and procedures. However,  it was detected that the reservation was made with a Hotel Expense Card retained by the  employee from a previous business trip.  Recommendation To ensure that prohibited purchases are not made on P‐Cards, ongoing training for Account  Coordinators and approving Directors is recommended.  To ensure that appropriate control is maintained over the Hotel Expense Card Program, follow  the established policies and procedures and monitor for timely return of Hotel Expense Cards.  Management Response  To ensure that prohibited purchases are not made on P‐Cards, ongoing training for Account  Coordinators and approving Directors will continue.  Upon receipt and review of the audit findings, a letter was sent to the Department Director  responsible for each 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 hotel card was returned. If an instance occurs in the future that would require an  exception, the hotel expense card policy will be evaluated.  The expected date of implementation is July 20, 2018.