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Recommendation � Auditee Actionmimnow-Statu <br />Update Policies and Procedures <br />We recommend the Department of <br />Finance complete an annual <br />comprehensive review and clarify the <br />Purchasing Card Program and <br />Procedures Manual to ensure that it is <br />consistent with state law and other <br />applicable county guidance including but <br />not limited to: <br />o Remove the caveat "unless <br />specifically authorized" on personal <br />purchases and liquor. <br />o Clarify policy on specific types of <br />allowable and unallowable <br />purchases. <br />o Clarify policy on the timeliness of <br />reimbursements. <br />o Provide clear guidance on <br />documenting the legitimate <br />department purpose in the <br />transaction description. <br />Strengthen Monitoring <br />We recommend the Department of Finance, <br />in addition to their current review <br />procedures, complete a periodic review <br />and/or perform additional monitoring of <br />pCard transactions to ensure expenditures <br />are for a legitimate department purpose and <br />have a clear benefit to the County. <br />The Department of Finance Purchasing Implemented <br />Division reviewed and updated the <br />Purchasing Card Program and Procedures <br />Manual on: <br />• May 2016 <br />• August 2016 <br />• December 2016 <br />In addition: <br />• Mayor Kim prohibited the purchase <br />of alcohol with Finance <br />Memorandum 16-08 (December 12, <br />2016). <br />• Council Chairwoman Poindexter <br />issued, Use of County Funds for the <br />Purchase of Alcoholic Beverages <br />Memorandum (December 19, 2016)1 <br />"It will be the policy of the County <br />Council and the Office of the County <br />Clerk that there are no reasonable <br />exceptions that would allow for the <br />purchase of alcohol with County <br />funds". <br />The Department of Finance, Department <br />pCard Coordinators, Department Heads, and <br />the pCard Administrator increased <br />monitoring efforts to ensure compliance with <br />applicable laws, rules, and County policies <br />and procedures. <br />Some examples of monitoring efforts <br />included: <br />• attaching a memo for authorized <br />exception approved by the pCard <br />Administrator in accounting system <br />• referencing procurement <br />authorization or approval <br />• reviewing and approving request for <br />adjustments and exceptions (RAE) <br />by the Finance Director <br />• submitting Delegation of Department <br />pCard Coordinator Responsibilities <br />to Finance. <br />Implemented <br />Purchasing Card Follow-up Recommendations: Status of Implementation 12 <br />