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Table of Contents <br />Introduction...............................................................................................................................1 <br />Background...............................................................................................................................2 <br />AuditObjectives........................................................................................................................4 <br />AuditScope and Methodology.................................................................................................4 <br />Commendations and Noteworthy Achievements...................................................................5 <br />AuditResults.............................................................................................................................6 <br />While most transactions reviewed were generally appropriate, some purchases <br />did not follow county policy, had a questionable public purpose, and may have <br />violatedstate law...........................................................................................................6 <br />Some purchases did not follow county policies, had a questionable public <br />purpose, and may have violated state law...........................................................6 <br />Reimbursements were not always made timely...................................................9 <br />Existing controls are operational and generally effective and opportunities to <br />strengthen them exist.................................................................................................11 <br />County Purchasing Card Program and Procedures are not entirely consistent <br />with state law, state purchasing card guidance, and other county policies .........12 <br />Program monitoring could be improved..............................................................12 <br />Purchasing Card Program and Procedures should be clarified and departmental <br />training should be provided................................................................................13 <br />Use of available technology could improve program monitoring .........................14 <br />Recommendations..................................................................................................................16 <br />Management's Comments......................................................................................................18 <br />AppendixA — Audit Criteria....................................................................................................23 <br />