Audit of Purchasing Card Program, July 2018

7 |  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 Opportunities For Improvement and Management Responses The audit disclosed certain policies, procedures, and/or practices that could be improved. The  audit was neither designed nor intended to be a detailed study of every relevant system,  procedure, or transaction.  As a result of the audit, observations and recommendations  identified below are related to Standards :   (Standard 2110) Communicating risk and control information to appropriate areas of  the organization, and    (Standard 2130.A1) The effectiveness of controls related to operations and programs,  and compliance with policies and procedures.  The Opportunities for Improvement presented in this report may not be all‐inclusive of areas  where improvement may be needed. There were 10 Opportunities for Improvement  identified  as a result of the audit:  1. Issuance of an Emergency P‐Card  2. Compliance with Purchasing Limits  3. Purchases by non P‐Cardholder  4. Purchases Prohibited on a P‐Card  5. Application Review process  6. Annual P‐Card Approver Training  7. Timely Notification of Changes in Status of Employment for P‐Cardholders  8. Sales Tax Paid on P‐Cards  9. Continuity of the P‐Card Administration function  10. Monitoring county‐wide aggregate and individual spending reports