Audit of Purchasing Card Program, July 2018

8 |  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 1. Issuance of an Emergency P‐Card Observation  The P‐Card Manual, chapter 5.1, states that the "P‐Card may be used only by the County  employee whose name is embossed on the card. The loaning of P‐Cards for use by others is  prohibited and is considered a violation of policy".  The auditor identified a P‐Card that has been issued to the P‐Card Administrator for emergency  activations. The name on the P‐Card is "SCG EOC ACTIVATION" and the P‐Card remains  suspended when the County is not under a declared state of emergency. This P‐Card was  created to be used by procurement staff at the Emergency Operations Center when activated  during a state of emergency.  The P‐Card manual does not speak to procedures in the event of an emergency.  There is an  inherent risk with a P‐Card being issued and open in case of an emergency, however,  emergency procedures may drive a policy with greater risk.  Recommendation Recommend modifying P‐Card Manual to include procedures for emergencies.  Procedures  should include:   Issuance of emergency p‐card   Monitoring card activity during times outside of an emergency.   Proper control of physical possession of card at all times.   Management Response  The emergency procedures in the p‐card manual have been modified in Chapter 6.10. Waiting  for signature approval by the County Administrator.  The expected date of implementation is July 20, 2018.