Audit of Purchasing Card Program, July 2018

17 |  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 8. Sales Tax Paid on P‐Cards Observation  The P‐Card Manual, chapter 5.6, states that the county is exempt from paying any State of  Florida sales and/or use tax. It is the responsibility of the cardholder to make the vendor aware  that the transaction will be tax exempt prior to processing the sale. To assist the cardholder  with this process, each P‐Card has the sales tax exemption number printed on the face of the  card.  The auditor identified a total of 274 individual transactions where sales tax was included in the  purchase. Those transactions included 14 Departments, 114 cardholders, and payments totaling  $6,842.23 in sales tax paid.  Recommendation To ensure compliance with the P‐Card Manual, annual P‐Card training should emphasize the  responsibility that cardholders are required to notify vendors of their tax exempt status prior to  processing a sale.  Management Response  New cardholder and annual refresher training will continue to emphasize the responsibility that  cardholders are required to notify vendors of their tax‐exempt status prior to processing a sale.  The Purchasing Card Administrator reviewed 274 transactions and determined that all tax was  credited back to the county.  The actual date of implementation is July 18, 2018.