Table of Contents
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Audit of Purchasing Card Program, July 2018
Audit of the Purchasing Card Program, July 2018
1
Contents
2
Audit Services
2
Executive Summary
3
Background and Objectives
4
Background
4
Purchasing Card Process
5
Objectives, Scope and Methodology
7
Opportunities for Improvement and Management Responses
8
1. Issuance of an Emergency P-Card
9
2. Compliance with Purchasing Limits
10
3. Purchases by Non P-Cardholder
11
4. Purchases Prohibited on a P-Card
12
5. Application Review Process
14
6. Annual P-Card Approver Training
15
7. Timely Notification of Chagnes in Status of Employment for P-Cardholders
16
8. Sales Tax Paid on P-Cards
18
9. Continuity of the P-Card Administration Function
19
10. Monitoring County-Wide Aggregate and Individual Spending Reports
20
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