Audit of Purchasing Card Program, July 2018

19 |  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 10. Monitoring county‐wide aggregate and individual spending reports Observation  The P‐Card Manual, chapter 2.5, states that the P‐Card Administrator is to review and analyze  aggregate county‐wide and individual monthly spending, and report findings to the  Procurement Official. The P‐Card Administrator compiles and maintains monthly reports which  include:   aggregate number of P‐Card transactions,    aggregate dollar spend totals,    flagged transactions,    year‐to‐date top ten highest dollar spend by cardholder,    accounts opened,   accounts closed,   total active accounts, and   cardholders that had their spend limits increased or decreased.  Upon review of the monthly reports for the audit period, the auditor could not determine if or  when any issues were reported to the Procurement Official.   Recommendation To ensure compliance with the P‐Card Manual, the review of the monthly reports should be  documented and the monthly reports should be stored on a secured shared drive.  Management Response  The review of the monthly reports will be documented, initialed by the Procurement Official,  and stored on a secured shared drive.  The expected date of implementation is July 20, 2018.