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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