Audit of Purchasing Card Program, July 2018

6 |  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 stage, they are flagged in the purchasing card application and the Cardholder, P‐Card Account  Coordinator, Department approving official, and the P‐Card Administrator are responsible for  resolution.  Objectives, Scope and Methodology  The objectives of this audit were to determine if internal controls are operating effectively  related to the Sarasota County Purchasing Card Program and if purchases made on County  purchasing cards are in compliance with applicable ordinances, policies, and procedures.  The scope of the audit included a review of purchasing card transactions  that were made  between the post dates of October 1, 2016 and September 30, 2017.  To meet the objectives of the audit, the procedures performed included, but were not limited  to, the following:   Obtained an understanding of the Sarasota County P‐Card Manual, County Ordinance  No. 2016‐019, and the Procurement Manual.   Performed a walkthrough of the P‐Card Administrators’ functions.   Performed inquiries of county personnel.   Reviewed and tested documentation relating to sales tax exemption, split transactions,  prohibited purchases, deactivation of P‐Cards, P‐Card training, issuance of P‐Cards, P‐ Card Suspension and Document Retention, Financial Disclosure, and Spend Analysis.   Evaluated the internal controls related to the P‐Card process, such as policies and  procedures, issuance of P‐Cards, deactivation of P‐Cards, P‐Card training, and Financial  Disclosure.   Identified opportunities for improvement.