American Institute of Certified Public Accountants Award to Dr. Peter Hughes as 2010 Outstanding CPA of the Year for Local Government
GRC (Government, Risk & Compliance) Group 2010 Award to IAD as MVP in Risk Management
2009 Association of Certified Fraud Examiners’ Hubbard Award to Dr. Peter Hughes for the Most Outstanding Article of the Year – Ethics Pays
2008 Association of Local Government Auditors’ Bronze Website Award
2005 Institute of Internal Auditors’ Award to IAD for Recognition of Commitment to Professional Excellence, Quality, and Outreach
17,303
RISK BASED AUDITING GAO & IIA Peer Review Compliant – 2001, 2004, 2007, 2010
Inte
rnal
Aud
it D
epar
tmen
t PURCHASING CARD AUDIT
USING COMPUTER-ASSISTED AUDIT TECHNIQUES
(CAATS):
COUNTY EXECUTIVE OFFICE /COUNTY PROCUREMENT OFFICE
(Cited as a Best Practice by the Institute of Internal Auditors)
For the Year Ended:December 31, 2012
AUDIT NO: 1239REPORT DATE: NOVEMBER 26, 2013
Director: Dr. Peter Hughes, MBA, CPA, CIA
Senior Audit Manager: Michael Goodwin, CPA, CIA IT Audit Manager: Wilson Crider, CPA, CISA* Audit Manager: Carol Swe, CPA, CIA, CISA*
(*Certified Information System Auditor)
Purchasing Cards: We analyzed 260 open purchasing card accounts with 21,247 purchasing card transactions for the year ended December 31, 2012, amounting to about $7.5 million in the areas of card management, merchant management, transaction analysis, and segregation of duties. Our CAAT routines generated exceptions resulting in three (3) Control Findings that required further research by the County Procurement Office (CPO) and County departments to determine if they were valid exceptions that could indicate non-compliance with Purchasing Card policy. The County Procurement Office immediately researched each of the findings and provided satisfactory explanations that upon review by Internal Audit appeared to address the auditor’s concerns for each of the items noted in this report.
O
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Pat
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C. B
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eter HughesDirector
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lan Marcumudit Manage
Phone: (714
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RISK BA
s Ph.D., Mr Certified Certified Certified Certified
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: peter.hu
n CPA, CIr
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Hall of Fin
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ASED AUDIT
MBA, CPA, Cd Complianced Informationd Internal Aud Fraud Examd in Financiaed Global Ma
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AOC and BOoften sooner hs from the xpected to btion any audw-Up Audit. duled meetin
have attachedudit recommthe date of th
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lways, the Iessfully implewish to discudepartment cthe distributio
CHMENTS
r recipients o
tment is an indep
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eted an audyear ended Dan and Risk
The final repo
e have a ss and suggesS). Our Firstof all our Foted on our sasing Card
OS expect thafor significanrelease of th
be addresseddit recomme The AOC
ng for discuss
d a Follow-umendations arhis report, we
bmit an Audeased in reps as disclosere status repo
nternal Audiement or mitss any aspecomplete a Con of our fina
of this report a
endent audit func
Peter
dit of PurchDecember 31Assessment
ort is attached
structured astions made t Follow-Up ollow-Up Audstandard rouCAAT audit
at audit recomnt and higherhe first Followd and implemendations we
requests thsion.
up Audit Rere implemene will need to
it Status Reports during ed by our Foort to the BO
t Departmenigate difficult
ect of our audCustomer Sal report.
are listed on
Audit No. 1
SUB
i ction reporting dir
Hughe
Trans
hasing Cards1, 2012. Wet approved byd for your info
nd rigorousby the AudiAudit will bedit reports is
uting distributt on transact
mmendationsr risk issues.w-Up Audit remented. At te find still nat such ope
eport Form. ted. When w
o obtain the c
eport to the the prior m
llow-Up AudOS.
nt is availabt audit recomdit report or urvey of Au
the OC Inte
1239 No
TO: Mi Ro
FROM: Dr Int
BJECT: Pu Co
Co Off
rectly to the Orang
es, CP
mittal Le
s Using Coe performed ty the Audit Oormation.
s Follow-Upt Oversight Cegin at six mos provided totion list. Astions occurr
s will typicall Our Seconeport, by whthe request oot implemen
en issues ap
Your agencwe perform ocompleted do
BOS where month and tits. Accordin
ble to partnemmendationsrecommendadit Services.
rnal Auditor
ovember 26
chael B. Giaob Richardso
County Pro
. Peter Hughternal Audit D
urchasing Caomputer-Assounty Executffice
ge County Board
A
etter
mputer-Assisthis audit in aOversight Co
p Audit proCommittee (Aonths from tho the BOS a
s a follow-upring during
y be implemnd Follow-Uphich time all of the AOC, nted or mitigppear on the
cy should comour first Folloocument to fa
I detail any he implemengly, the res
er with your . Please feeations. Addi. You will rec
r’s Report o
, 2013
ancola, Counon, County Pocurement O
hes, CPA, DDepartment
ard Audit Ussisted Audit Ttive Office/C
of Supervisors.
sted Audit Taccordance wommittee and
ocess in reAOC) and thhe official relas well as t to this repocalendar ye
ented within p Audit will baudit recommwe are to br
gated after te agenda at
mplete this tow-Up Audit acilitate our r
material andntation statuults of this a
staff so thael free to calltionally, we wceive the sur
n page 6.
nty ExecutivPurchasing OOffice
Director
ing Techniques
County Procu
Techniques with our FY d the Board
esponse to he Board of ease of the to all those ort, we will ear 2013.
six months begin at six mendations ring to their the second t their next
template as six months
review.
d significant us of audit audit will be
at they can me should will request rvey shortly
e Officer Officer
(CAATs): urement
Tab
PurcComCounAudi For tDece
Trans
OC In
O
R
B
S Deta
1. C
2. M
3. T
4. S
ATTA
ATTAReco
ATTA
ble of C
chasing Camputer-Ass
nty Executit No. 1239
the Year Eember 31,
smittal Lett
nternal Aud
OBJECTIVES
RESULTS
BACKGROU
SCOPE
iled Results
Card Manage
Merchant Ma
Transaction
Segregation
ACHMENT A
ACHMENT Bommendatio
ACHMENT C
Conten
ards Audit sisted Auditive Office/
9
Ended: 2012
ter
ditor's Repo
S
UND
s, Findings,
ement (Obje
anagement
Analysis (O
of Duties (
A: Report I
B: Descriptons
C: County
nts
Using it techniqu/County Pr
ort
, Recomme
ective #1)
(Objective
Objective #3
Objective #
tem Classif
tion of Purc
Procureme
ues (CAATSrocuremen
ndations an
#2)
3)
#4)
fications
chase Card
nt Office Ma
TS): nt Office
nd Managem
CAATs, Re
anagement
ment Respo
esults and
Response
onses
1
1
1
1
i
1
2
5
6
7
8
9
1
2
3
5
Au
WeopeacctranyeaDeam$7.aremamematrananddut We(3) for thewithdepregcarprorestrantranpotcomCo
PurchasCounty Audit N
OC
dit Highlight
e analyzed 26en purchase ccounts with 21nsactions for ar ended cember 31, 2
mounting to ab.5 million in theas of card anagement, erchant anagement, nsaction anald segregationties.
e identified thControl FindCPO to resea
e reported findh agencies anpartments garding purchrd policies andocedures, mestrictions, dupnsactions, annsactions tentially not inmpliance withunty policy.
sing Card Audit UExecutive Office/
No. 1239
C Intern
t
60 card 1,247 the
2012, bout he
ysis, n of
ree dings arch dings nd
asing d rchant
plicate d
n h
Using Computer-A/County Procurem
nal Au
Audit No. TO:
FROM:
SUBJECT
OBJECTIV
In accordaby the AudDepartmenaudit testsComputer-audit was ProfessionAuditors. and vendo 1. Card M
to iden Pu Pu Pu Mu Pu
pol
2. Merch Pu Pu
3. Transa Tra Tra Tra Du Du Tra
4. Segreg Se
Ap
Assisted Audit Tecment Office
ditor’s
1239
Michael BRob Rich Coun
Dr. PeterInternal A
T: PurchasiTechniquProcurem
VES
nce with ourdit Oversightnt conducteds of Purcha-Assisted Au
conducted nal Practice oOur objectiver payments i
Managementntify: rchasing Carrchasing Carrchasing Car
ultiple Purcharchasing Calicy amounts
ant Managerchasing Carrchasing Car
action Analyansactions exansactions exansactions spplicate Purchplicate trans
ansactions oc
gation of Dugregation ofproving Offic
chniques (CAATs)
s Repo
B. Giancola,hardson, County Procurem
r Hughes, CPAudit Depart
ng Card Audues (CAATs)ment Office
r FY 2012-20t Committee an audit of asing Card udit Techniquin conformaof Internal Aes were to an the followin
t: Reviewed
rds not matcrds assignedrds with no aasing Cards aards with sing
ement: Revierds without Mrd activity inv
ysis: Reviewxceeding sinxceeding creplit to circumhasing Card actions with ccurring on w
uties: Reviewf duties concials
):
ort
County Exeunty Purcha
ment Office
PA, Directortment
dit Using Co): County Ex
013 Audit Plaand Board
Purchasing Caccounts a
ues (known nce with the
Auditing presanalyze Purcng areas:
d Purchasing
hing employed to employeeactivity for onassigned to egle purchase
ewed PurchaMerchant restvolving restric
wed Purchasgle purchase
edit limits vent Purchastransactionsaccounts pa
weekends
wed Purchasnflicts betwe
N
ecutive Officsing Officer
r
omputer-Assxecutive Off
an and Risk Aof SupervisoCards. We pand transacby the acro
e Internationcribed by thhasing Card
Card accou
ee’s payroll nes not in “Acte year employees e limits or cr
asing Card actrictions cted Mercha
ing Card acte limits
sing Card lim yable
sing Card traen Purchas
ovember 26
cer
isted Audit fice/County
Assessment aors, the Interperformed a ction activityonym CAATnal Standarde Institute o data, emplo
nt and emplo
name tive” status
redit limits e
ccounts to id
nt categories
ivity to identi
mits
ansactions to ing Cardhold
Page 1
6, 2013
approved rnal Audit variety of
y utilizing Ts). This
s for the of Internal oyee data
oyee data
exceeding
dentify:
s
fy:
identify: ders and
PurchasCounty Audit N
OC
RESU
OW WcaexU (Sth
OWD WTexm
OWD WPexre
OWna
sing Card Audit UExecutive Office/
No. 1239
C Intern
ULTS
Objective #1 We reviewed
We identified ard managexceptions an
Upon researc
See the Detahis report for
Objective #2 We reviewed December 31
We identified he County Pxisting polic
management
Objective #3 We reviewed December 31
We identified Purchasing Cxceptions anesearch, man
Objective #4 We reviewed ame. No find
Using Computer-A/County Procurem
nal Au
– Card Manall 260 open
one (1) Conement. The nd examined h, managem
ailed Results,the County P
– Merchant 21,247 pur
, 2012, to ide
one (1) ConProcurement y and practhas satisfact
– Transactio21,247 pur
, 2012.
one (1) ConCard policy. nd examinednagement ha
– SegregatiPurchasing
dings were id
Assisted Audit Tecment Office
ditor’s
agement: n purchase c
ntrol FindingCounty Proexisting policent has satis
, Findings, RProcurement
Managemerchase cardentify transac
ntrol FindinOffice perfo
tices to detetory explanat
on Analysisrchase card
ntrol FindingThe County
d existing poas satisfactor
on of DutiesCard transa
dentified und
chniques (CAATs)
s Repo
card accoun
g regarding Pocurement Ocy and practisfactory expla
Recommendat Office’s resp
nt: d transactioctions with pr
g regarding rmed furtherermine if thtions for all e
s: d transactio
g regarding tProcuremen
olicy to detery explanatio
s: ctions havinger this area.
):
ort
nts as of Dec
Purchasing COffice perforices to deteranations for a
ations and Mponses)
ons totalingrohibited mer
merchant mr research onhese are vaexceptions we
ons totaling
transactions nt Office perfermine if thens for all exc
g the same
cember 31, 2
Card policies rmed furthermine if theseall exception
Management R
$7,496,782rchant catego
management n these excelid exceptione noted.
$7,496,782
potentially nrformed furthese are valiceptions we n
account nam
012.
and procedur research oe are valid exs we noted.
Responses s
2 for the yeaories.
of Purchasineptions and ens. Upon
2 for the yea
not in compliaer research d exceptionsnoted.
me and final
Page 2
ures over on these xceptions.
section of
ar ended
ng Cards. examined research,
ar ended
ance with on these s. Upon
approver
PurchasCounty Audit N
OC
The fdiscusectioAttac
FindiNo
1.a
1.b
1.c
1.d
1.e
sing Card Audit UExecutive Office/
No. 1239
C Intern
following tabssion in theon of this rehment B for
ing o.
FClas
(see Ata Contro
No.1
b
c
d
e
Using Computer-A/County Procurem
nal Au
ble summarie Detailed Report. See Aa detailed de
Sum
Finding ssification ttachment A
ol Finding
Assisted Audit Tecment Office
ditor’s
zes our findResults, FindAttachment escription of P
mmary of Fin
A)
FinPage
RUnmatchIAD identaccountscardholdematch thepayroll na(pgs. 7-8
Non-ActivIAD ident(13) accoemployeethan “Act
No Card Aidentifiedaccountsfor a year(pgs. 7-8
Multiple PCards – Iten (10) iwere issuopen Puraccounts
Account ESingle PuIAD identtravel carwhere sinlimit excelimit amo
chniques (CAATs)
s Repo
dings and redings, RecoA for a desPurchasing C
ndings and
nding and No. in AuditReport ed Accountstified five (5) where the er name did e employee ame. ).
ve Employeetified thirteenounts with thee’s status othive.” (pgs. 7-
Activity – IAD thirty-two (3 with no activr. ).
Purchasing AD identifiedndividuals thued multiple rchasing Card (pgs. 7-8).
Exceeding urchase Limittified one (1) rd account ngle purchaseeded the pount (pgs. 7-8
):
ort
ecommendatommendationscription of RCards CAATs
Recommen
t Reco
s –
not
CPO spoliciesprocedthe caremployin the PCard a
es – n e her -8).
CPO sand upcard ponecessissuanPurchaemploystatus “Activetime, sworkin
D 32) vity
CPO sand upand pronecessaccounactivityspecifietime.
d at
d
CPO sand upand pronecessissuancards tindivid
t –
e licy
8).
CPO sand upand pronecesssingle limits.
tions for thisns and ManReport Item s, results and
ndations
ommendatio
should updates and
dures to inclurdholder’s yee ID numbPurchasing
account data.
should researpdate purchaolicy as sary regardince of
asing Cards tyees with a other than
e” (i.e., part-summer, g retiree, etc
should researpdate policiesocedures as sary to deletents with no y over a ed period of
should researpdate policiesocedures as sary to addrece of multipleto one ual.
should researpdate policiesocedures as sary to addrepurchase
s audit. Senagement Re
Classificatiod recommend
on Mana
Resp
e
ude
ber
.
Cresearc
satisfexplai
exceptupdaPurcCard
rch se
ng
to
c.).
Cresearc
satisfexplai
exceptiupdaPurcCard
rch s
e
Cresearc
updaPurcCard
rch s
ess e
Cresearc
satisfexplai
exceptiupdaPurcCard
rch s
ess
Cresearc
satisfexplai
exceptupdaPurcCard
Page 3
ee further esponses
ons. See dations.
agement ponse
CPO ched and factorily ined the tions and
ated the chasing policy.
CPO ched and factorily ined the ions, and
ated the chasing policy.
CPO ched and
ated the chasing policy.
CPO ched and factorily ined the ions, and
ated the chasing policy.
CPO ched and factorily ined the tion, and
ated the chasing policy.
PurchasCounty Audit N
OC
FindiNo
1.f
2.a
2.b,
3.a
3.b
3.c
sing Card Audit UExecutive Office/
No. 1239
C Intern
ing o.
FClas
(see Atf
a ControNo. 2
c.
a ControNo.3
b
c
Using Computer-A/County Procurem
nal Au
Finding ssification ttachment A
ol Finding
ol Finding
Assisted Audit Tecment Office
ditor’s
A)
FinPage
RAccount ECredit LimIAD identaccountscards) whlimit excelimit amo
AccountsMerchantIAD identaccountsName” windicatingrestriction
Activity wMerchantCodes /BMerchantidentifiedtransactiomatched merchantword (pgsTransactiSingle Pu– IAD ideinstance transactioexceededsingle pu(pgs. 9-1TransactiMonthly P– IAD idetwo (72) iwhere thetransactioaccount eaccount’s(pgs. 9-1Potential Transactiidentifiedinstancestransactiopotentiallcircumvelimits (pg
chniques (CAATs)
s Repo
nding and No. in AuditReport Exceeding mit - tified five (5) (mainly travhere the credeeded the pount (pgs. 7-8
s with No t Restrictionstified 154 where “Conas blank
g no merchanns. (pgs. 8-9)
with Blocked t Category
Blocked t Names – IA 43 ons that a prohibited t category kes.8-9). ions Exceediurchase Limitentified one (1where the on amount d the accounrchase limit 1). ions ExceediPurchase Limentified seveninstances e monthly on total for thexceeded thes credit limit 1). Splitting of
ions – IAD nine (9) s where the ons were y split to nt the card s. 9-11).
):
ort
t Reco
el dit licy
8)
CPO sreporteand upnecesstravel climits.
s –
trol
nt ).
CPO swith issmerchaare in ecards a
AD
ey
CPO sthe trathe appdepartdetermthe train compolicy.
ing ts 1)
t’s
CPO sthe tradetermthe sinlimit cooperatdesign
ing mits nty-
he e
CPO sthe accbank towhethelimit cooperatdesign
CPO sthe trathe appdepartdetermthe train compolicy.
ommendatio
should researed exceptionspdate policy asary to addrecard credit
should verify suing bank thant restrictioneffect when are issued.
should researnsactions witplicable ments to
mine whether nsactions wepliance with
should researnsaction to
mine whether gle purchase
ontrols are ing as ed.
should researcounts with to determine er the credit ontrols are ing as ed.
should researnsactions witplicable ments to
mine whether nsactions wepliance with
on Mana
Resp
rch s as ess
Cresearc
satisfexplai
exceptiupdaPurcCard
po
hat ns
Cresearcfound t
Bankmer
restricall is
carch th
ere
Cresearc
satisfresolvexce
rch
e
Cresearc
satisfexplai
exce
rch he
Cresearc
deterthese wexcept
to tiss
rch th
ere
Cresearc
satisfexplaiexce
Page 4
agement ponse
CPO ched and factorily ined the ions, and
ated the chasing Travel
olicy. CPO ched and that U.S.
k places rchant ctions on ssued ards. CPO ched and factorily ved the
eptions.
CPO ched and factorily ined the eption.
CPO ched and rmined were not tions due iming
sues.
CPO ched and factorily ined the
eptions.
PurchasCounty Audit N
OC
FindiNo
3.d
3.e
BACKContiour trtypicaappliepropr OftendeparresultDepeexcepProcuand/o BecafoundaboveexcepauditiintentAs atrans In thiidentiaccou
sing Card Audit UExecutive Office/
No. 1239
C Intern
ing o.
FClas
(see Atd
e
KGROUND nuous auditi
raditional audally test but ed to large rietary, best p
n there is artment level. ting exceptio
ending on theptions and urement Off
or clarifying e
use of limited for Calendae, it is impoptions. The ing of Purchation of possib
a follow-up sactions occ
s report, weify specific cunts so they
Using Computer-A/County Procurem
nal Au
Finding ssification ttachment A
ng using CAdits in that CA
a sample amounts of
practice and
additional re Internal Au
ons are forwe departmenfindings notfice (CPO) f
existing Purch
d resources ar Year 201ortant that ICPO indica
asing Cards.bly performinto this rep
curring durin
e are keepincardholders. can conduct
Assisted Audit Tecment Office
ditor’s
A)
FinPage
RPotential Transactiidentifiedtransactiopotentialltransactio
Weekend– IAD idetransactiotransactioeither SaSunday.
AATs is a chaAATs can quof transactioelectronic d
industry reco
search needudit attempts
warded to thent’s review, tted in this for further rehasing Card
in the CPO,2 instead ofnternal Audted it does n Instead, we
ng monthly, qport, we wilng calendar
ng the detail CPO has
their researc
chniques (CAATs)
s Repo
nding and No. in AuditReport Duplicate
ions – IAD 1,282 ons which may be duplicatons (pgs. 9-1
d Transactionentified 1,063ons with a on dates on turday or (pgs. 9-11)
ange to the uery 100% ofons from thedata searchiognized softw
ded to validto validate a
e appropriatethe exceptio
report, we esearch, whipolicies and
we are issuf performing
dit partner wnot currentlye are reportinquarterly or ll conduct ayear 2013.
s of our excs been provch on the exc
):
ort
t Reco
ay te 1).
CPO sthe trathe appdepartdetermthe traduplicaCPO swith IAthe numexceptdollar t
ns 3
CPO stransacapplicadepartdetermusing PCards purchaapprop
traditional auf a data univee populationing for specware product
date exceptiand resolvee departmenons may or
forwarded ich involvesprocedures.
uing an audit on-going m
with the CPOy have the reng the resultannual Purcanother Pu
ceptions to avided with thceptions.
ommendatio
should researnsactions witplicable ments to
mine whether nsactions areates. First, should work AD to reduce mber of tions (e.g., threshold). should researctions with thable ments to
mine whether Purchasing for weekend
ases is priate.
udit approacherse whereas. CAATs are
cified charact (ACL) to he
ions that is exceptions;
nt for validatimay not bethe excepticontacting d
report that donthly CAATO to help reesources to ts for the onehasing Card rchasing Ca
a general dihe specific d
on Mana
Resp
rch th
e
Cresearcdeterm
methodelim
certairecu
purchapurchathan $
this r
rch he
Cresearcdeterm
mosttrans
occurrethe wo
h. CAATs ds the traditione automated
cteristics. Wlp us in this p
only knowhowever, moion and/or ree a finding.ions to the departments/
details our exT routines. esearch andhelp supporte-year periodCAATs in th
ard CAAT a
iscussion andetails of ca
Page 5
agement ponse
CPO ched and mined a dology to
minate in valid, urring
ases, and ases less $1,000 in routine.
CPO ched and
mined that t of the actions ed during ork week.
differ from nal audits d queries
We use a process.
wn at the ost of the esolution. For the County
/agencies
xceptions As noted d resolve t monthly d with the he future. audit on
nd do not ardholder
PurchasCounty Audit N
OC
SCOPThis Dece 1. C
H
2. MPcaca
“Aogoachfin
3. T
trpoa
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d AcknWe aOffice834-5 Attac Distri
MMFMMNVPFSM
sing Card Audit UExecutive Office/
No. 1239
C Intern
PE report detailsmber 31, 20
Card ManageHuman Resou
Merchant MaPurchasing Categories. ategories:
Air phone, rganizations,overnment lolcoholic bevehecks, secunes, bail or b
ransaction ransactions eotentially spnd duplicate
Segregation uties conflict
nowledgmenppreciate the
e personnel d5475 or Mich
chments
bution Pursu
Members, BoaMembers, Aud
rank Kim, ChMark Denny, CMelva GipsonNina BadalamVictoria Ross,Paul Villanuev
oreperson, GSusan Novak,Macias Gini &
Using Computer-A/County Procurem
nal Au
s the CAAT 12. Our ana
ement: Weurces records
anagement: Cards without
The Purcha
direct mark, religious ooan paymenterages, wire rity brokers/
bond paymen
Analysis: exceeding silit to circumvtransactions
of Duties: ts between ca
nt e courtesy exduring our aael Goodwin
uant to Audit
ard of Supervdit Oversighthief FinanciaChief Operat, Manager, C
menti, Cal Ca, Director, Ceva, Senior MaGrand Jury , Clerk of the
& O’Connell L
Assisted Audit Tecment Office
ditor’s
work we pelysis included
e compared s.
We reviewet merchant reasing Card
keting insuraorganizationsts, automatedtransfer or m
/dealers, timnts, and capit
We revieingle purchavent Purchass to paid acco
We revieweardholders a
xtended to usudit. If we c
n, Senior Aud
Oversight Co
visors t Committeel Officer ting Officer County Procurd Administra
entral Accounanager, A-C/
e Board of SuLLP, County
chniques (CAATs)
s Repo
rformed on td a review of
all 260 ope
ed 21,247 Puestrictions apolicy iden
ance services, court costd referral ser
money orderseshares, betal/fixed asse
ewed 21,24ase limit, transing Card limounts payabl
ed purchasend final appr
s by the Coucan be of furdit Manager,
ommittee Pro
urement Officator, County nting Operati/Claims and
upervisors External Aud
):
ort
the Purchasif the followin
en Purchasin
urchasing Cand transactiotifies the fo
es, overpayts, alimony rvice, goods s, cash advantting, casinoets.”
7 purchasensactions exmits, duplicae invoices.
e card transarovers of Pur
unty Executivrther assistanat 834-6066.
ocedure No.
ce Procuremen
ions, AuditorDisbursing
ditor
ing Card datg data:
ng Card acc
ard transactioons involvingollowing as
ments, savior child supor services fnces, foreigno gaming ch
card transxceeding crete Purchasin
actions to idrchasing Card
ve Office andnce, please c.
1:
nt Office r-Controller
ta for the ye
counts with e
ons (100%) tg prohibited
prohibited
ings bonds,pport, tax pfrom blockedn currency orhips, off-track
sactions to edit limit, tranng Card tran
dentify segred transaction
d County Proccontact me d
Page 6
ear ended
employee
to identify merchant merchant
political payments, vendors,
r travelers k betting,
identify: nsactions
nsactions,
egation of ns.
curement directly at
DM
PurchasCounty Audit N
DetailedManage
1. C
W C
RCpo
C
sing Card Audit UExecutive Office/
No. 1239
d Resuement R
Card ManageWe reviewed
Control Findia. Unma
that dib. Non-A
statusc. No Cad. Multipe. Accou
limit ef. Accou
Count
RecommendaCPO researcholicies and p
a. Includb. Issuin
summc. Cardhd. Issuine. Estabf. Estab
County Exec
1a. Concura field wnew cadetermin
Thto
ThCa
1b. Concuprocedwill be followin
Sixan
FoSe
Ththa
Using Computer-A/County Procurem
lts, FinRespon
ement (ObjePurchasing C
ing No.1: tched Accouid not match
Active Emplos other than “Aard Activity: Tple P-Cards: Tunts Exceedixceeding Co
unts Exceedity policy.
ation No. 1: h and validat
procedures to
ing the cardhg Purchasing
mer, working rholder accoung multiple calishing Travelishing Trave
utive Office
r. Unmatchedwhere the Card. CPO rened:
hree (3) accoCPO’s notifi
he employmeardholders ar
ur. Non-Activures to stateissued P-Ca
ng was deter
x (6) P-cardnalysis and pour (4) Cardervices. hree (3) P-Caat participate
Assisted Audit Tecment Office
dings, nses
ctive #1) Card accoun
unts: Five (5the employe
oyees: ThirteActive.”
Thirty-two (32Ten (10) empng Single P
ounty policy. ing Credit L
te the aboveo address:
holder’s empg Cards to eretiree, etc.).nts with no trards (e.g. Purel Card singleel Card credit
/County Pro
d Accounts: Cardholder’s eesearched a
ounts were ccation of theent status wre current, ac
ve Employee only Countards. CPO rermined:
ds were closrior to CPO’sdholders we
ards belong es in the Cou
chniques (CAATs)
Recom
t and employ
) Purchasingee payroll nameen (13) acc
2) accounts hployees had urchase Lim
imit: Five (5
exceptions,
ployee ID numemployees w
ransactions orchasing Care purchase lit limits.
ocurement O
CPO will updemployee ID ll five (5) u
closed upon exceptions.
was verified fctive employ
ees: CPO wty employeesesearched th
sed prior to s notification ere verified
to OC Publicunty’s P-Card
):
mmenda
yee data ove
g Card accoume. counts were
had no activitmultiple ope
mit: One (1) a
5) accounts w
and update
mber in the Pith a status o
or activity overds and Travemits.
Office Manag
date the Reqnumber will
unmatched a
agency requ
for the remaees; therefor
will update s, elected ofhe thirteen (1
this audit uof the excepas active e
c Law Libraryd program.
ations a
er card mana
unts were as
e assigned t
ty on the carn Purchasingaccount with
with credit l
or establish
Purchasing Cother than “A
er a specifiedel Cards) to o
gement Res
quest for a Pbe mandato
accounts an
uest after IAD
aining two (2re they are e
Purchasingfficials and s13) non-activ
upon agencyptions. employees b
y (an indepe
and
gement and
ssigned to in
to employee
rds for a yearg Card accouh the single
imit in exces
Purchasing
Card account Active” (i.e., p
d period of timone individua
ponse:
P-Card form tory when reqd the follow
D’s analysis
2) Cardholdeligible Cardh
Card policselect speciave employees
y request af
by Human R
endent specia
Page 7
found:
ndividuals
es with a
r. unts. purchase
ss of the
Card
data. part-time,
me. al.
to include uesting a
wing was
and prior
ers. Both holders.
cies and al districts s and the
fter IAD’s
Resource
al district)
DM
PurchasCounty Audit N
DetailedManage
2. MW
C
sing Card Audit UExecutive Office/
No. 1239
d Resuement R
1c. Concurstate P-(32) card
Teaft
Twre
Ei Tw
criar
1d. Concurto addreindividuaproper p
1e. ConcurCard poaccountTravel Con their
1f. Concur.and procexceedi
Onwhlim
Thar
Merchant MaWe reviewed
Control Findia. Accou
“Contrcards.are es
b. Activit“Merc
c. ActivitName
d Activit“AllocaIAD re
Using Computer-A/County Procurem
lts, FinRespon
r. No Card A-Cards with nds with no ac
en (10) P-Cater IAD’s CAAwelve (12) Pmain open. ght (8) P-Ca
wo (2) cardsitical emergee documente
r. Multiple P-ess the issuaal. All ten (1procedures.
r. Accounts olicies and pt identified asCard. Currentravel needs
Accounts Ecedures to ang the P-Car
ne (1) card lihile the Travmit on this cahe remaininge set by each
anagement (Otransactions
ing No.2: unts with Norol Name” fi. This item rstablished whty with Blochant Categorty with Blocke” matched a ty with Bloation/Accounesearched th
Assisted Audit Tecment Office
dings, nses
Activity: CPOno activity foctivity and th
ards were clAT report.
P-Cards were
rds were closs have beenency situationed in CPO file
-Cards: CPOance of multip10) employee
Exceeding Sprocedures tos exceeding
ntly, Travel Cs.
Exceeding Crddress Traverd credit limit
imit was temvel Card prord has since
g four (4) carh agency bas
Objective #2to identify po
o Merchant eld was bla
requires resehen the cardscked Merchary Code Desed Merchantprohibited m
ocked Allocanting Code” mese transact
chniques (CAATs)
Recom
O will update r a year will e following w
osed prior to
e used to m
sed due to inn authorized ns. Supportines.
O will update ple cards (e.es who have
Single Purcho address Tthe P-Card
Card single p
redit Limit: Cel Card credit were valid a
porarily raisegram was trbeen lowere
rds are Travsed on their
2) otential activ
Restrictions:nk, indicatin
earch with thes are issued.
ant Categoryscription” matt Names: Tw
merchant key ation/Accounmatched a pions and det
):
mmenda
Purchasing be terminate
was determin
o this audit
make purchas
nactivity. to remain o
ng document
the Purchasg. Purchasin
e been issue
hase Limit: Travel Card s
single purchpurchase limi
CPO will updit limits. It waas follows:
ed to accommransitioned fed to the stanvel Cards. Ctravel needs
vity with prohi
: 154 Purchg that no me issuing ban
y Code: Sixttched a prohienty-seven (word.
nting Code:rohibited meermined they
ations a
Card policieed. CPO resed:
completion u
ses within th
open as theytation in supp
sing Card pong Cards anded multiple P
CPO will upsingle purchhase limit is vts are set by
date the Purcas determine
modate the Arom Diner’s ndard credit lCurrently, Tra.
ibited mercha
hasing Card merchant restnk to ensure
een (16) traibited mercha(27) transacti
Nine (9) erchant categy complied w
and
es and procesearched all
upon agency
he last year
y may be nport of these
licies and prd Travel Card-Cards have
pdate the Puase limits. valid as the y each agen
chasing Carded all five (5)
Agency’s travClub to P-Cimit.
avel Card cre
ant categorie
accounts wtrictions wermerchant re
ansactions want key wordions where “
transactiongory key worwith policy.)
Page 8
edures to thirty-two
y request
and thus
needed in requests
rocedures ds) to one e followed
urchasing The lone card is a cy based
d policies accounts
vel needs Card. The
edit limits
es.
where the re on the estrictions
where the d. Merchant
s where rd. (Note:
DM
PurchasCounty Audit N
DetailedManage
RCC
C
3. T
Wlima
C
RC
sing Card Audit UExecutive Office/
No. 1239
d Resuement R
RecommendaCPO should rCard policies
a. If mercb. If the a
County Exec
2a. ConcCard mercha highMCC on thepossibordereindivid
2b,c.ConcuresearDescr(16) trapprowherethat alall pur
ransaction AWe reviewed mits, transacnd duplicate
Control Findia. Transa
purchab. Transa
monthc. Split T
purchad. Duplic
and me. Duplic
researf. Weeke
RecommendaCPO should re
a,b. If credthe ba
c. If tranresear
Using Computer-A/County Procurem
lts, FinRespon
ation No. 2: research andand procedu
chant restrictabove transa
utive Office
ur. Accountsaccounts w
hant restrictioh risk Merchablocking con
e Managing Ability of humaed. This featudual cards ov
ur. Activity rched all sription” matchransactions wpriate busin
e “Merchant ll twenty-sevrchases were
Analysis (OPurchasing
ctions potenttransactions
ing No.3: actions Excease limit. actions Exce
hly transactioTransactionsase card limicate Transac
merchant namcate Paymenrch this transend Transac
ation No. 3: esearch the
dit limit contank that issuensactions werch this with
Assisted Audit Tecment Office
dings, nses
d validate th
ures to addre
tions are in eactions were
/County Pro
s with No Mehere the “C
ons are in effant Category trols are assAccount instean error occuure allows dever and beyo
with Blockesixteen (16)hed a prohibiwere valid aness use. CName” matcen (27) trans
e for appropr
bjective #3)Card activitytially split to s with accoun
eeding Single
eeding Monthons exceededs: Nine (9) ints. tions: 1,282
me). nts: One (1) psaction and dctions:1,063 t
above excep
rols are opees the Purchaere split to capplicable de
chniques (CAATs)
Recom
he above excss:
effect when cin complianc
ocurement O
erchant RestControl Namefect when caCode (MCC
signed to eveead of each urring by not epartments tnd those tha
ed Merchan) transactionited merchan
nd P-Card poPO also res
ched a prohibsactions werriate business
y to identify: circumvent
nts payable in
e Purchase L
hly Purchased the credit linstances tran
potential dup
potential dupdetermined it transactions
ptions, and u
rating as desasing Cards.ircumvent Pepartments/a
):
mmenda
ceptions, and
cards are issuce with Purch
Office Manag
trictions: CPe” field was rds are issue
C) blocking coery card, US Bindividual P-placing MCChe ability to s
at are set auto
nt Category ns where nt key word. olicy was not searched allbited merchae valid, and s use.
transactions purchase ca
nvoices.
Limit: One (1
e Limit: Sevemit. nsactions we
plicate transa
plicate transawas not a duwith transact
pdate policie
signed. CPO. urchasing Cagencies.
ations a
d update or
ued. hasing Card p
gement Res
O researcheblank. US
ed. US Bank ontrol to everBank has pla-Card. This fC blocking onset additionaomatically co
Code/Merchthe “Mercha It was deterviolated as al twenty-sevant key wordP-Card polic
exceeding sard limits, d
) transaction
enty-two (72)
ere potential
actions (same
action with acuplicate paymtion dates on
es and proced
O should res
ard policy li
and
establish Pu
policy.
ponse:
ed all 154 PuS Bank conf
automaticallry P-Card. Taced blockingfeature elimin cards whenal MCC restriountywide.
hant Namesant Categormined that aall purchasesven (27) trand. It was decy was not vi
single purchauplicate tran
n exceeded t
) instances w
ly split to ci
e date, dollar
ccounts payament). n Saturday or
dures to add
search this is
mits. CPO
Page 9
urchasing
urchasing firmed all ly applies
To ensure g controls nates the
n they are ictions on
s: CPO ry Code
all sixteen s were for nsactions etermined olated as
ase/credit nsactions,
the single
where the
rcumvent
r amount,
able (IAD
r Sunday.
ress:
ssue with
needs to
DM
PurchasCounty Audit N
DetailedManage
C
sing Card Audit UExecutive Office/
No. 1239
d Resuement R
d. If tran
adjustcondu
e. If transf. Use o
departweeke
County Exec
3a. Conctranspostehave and rtrans
3b. ConcseveninformBank of thematchreview
Niduduap
Onlasunlimmoprpu
Thpu
3c. Concucircumas $5,a $5,0CPO were v
3d. Concreport purchamemb$1,000
Using Computer-A/County Procurem
lts, FinRespon
sactions are t the numbeucted with thesactions are of Purchasitments to idends, and ad
utive Office
cur. Transaaction excee
ed the $6,32authorizatio
reimbursed tactions that
cur. Transacty-two (72) i
mation in this monthly cycl
e month, to th US Bank cywed by CPO
ne (9) monthue to tempouring the trapproval to havne (1) monthst day of thentil the followmit approval fonthly cycle ocesses pay
urchase. he remainingurchase limit
ur. Split Tranmvent P-Card,000; howeve000 transactiresearched avalid as no fix
cur. Duplicatwith a m
ases be elimbership organ0 be eliminat
Assisted Audit Tecment Office
dings, nses
duplicate puer of exceptie applicable dduplicate acng Card ondentify instandress use of
/County Pro
ctions Exceeding the sin22 transactioon to force phe full amouare force pos
tions Exceedinstances whfinding resue dates. USthe 22nd of tycle dates in using US Ba
hly transactiorary accommansition of tve their limits
hly transactio March 2012
wing cycle caufor both transwhen funds
yment; theref
g sixty-two (as it was con
nsactions: Sixd policy are der the P-Cardion limit allowall potential xed assets w
te Transactioanageable
minated from nizations, anted from the
chniques (CAATs)
Recom
urchases. CPions (e.g., ddepartments/counts payan non-work nces when f P-Cards on
ocurement O
eeding Singlngle purchasn circumven
post paymennt. Cardholdsted by the v
ding Monthlyhere monthlylted from IAD
S Bank monththe followingfuture CAAT
ank monthly c
on limits appmodations mthe Travel s raised abov
on limit was e2 monthly cyusing the mosactions waswere availa
fore the pos
(62) instancenfirmed the li
x (6) P-Cardsdisplayed on d program dowing Cardhosplit transac
were purchas
ons: In an enumber of the report; hnd publicatioreport.
):
mmenda
PO should wdollar thresh/agencies. ble payments
days/weekeemployees non-work da
Office Manag
le Purchasese limit. It wnting the $5,nts; thereforeders will alwa
vendor.
y Purchase y transactionD using monhly cycle dateg month. IAT routines. Alcycle dates a
pear as thoumade for theCard prograve the standaexceeded as cle, and theronthly transas provided byable. US Bating date ma
es did not trimits were no
s with transaa report whi
oes not haveolders to spetions. It was
sed and biddi
effort to gentransactions
hotels, conferons. CPO a
ations a
work with Inteold). Rese
s (IAD reseaends. CPOare using P
ays/weekend
gement Res
e Limit: Cwas determin000 credit li
e US Bank days automat
Limit: CPOns exceeded thly calenda
es approximaD will adjustll seventy-two
and the follow
gh they wereeir agency’s am, these Card $15,000 two purchas
refore, did noction limit to y US Bank d
ank cannot day not reflec
ruly reflect tot exceeded.
ctions that wich identifies e a daily limitnd more thas determineding limits wer
nerate a “Dus, CPO sugrences/eventalso suggest
and
ernal Audit toarch should
arched; not anO should wPurchasing Cds in the polic
ponse:
CPO researcned the venmit. Vendordetected theically win dis
O also reseathe credit li
r dates insteately run fromt its CAAT ro (72) instan
wing was dete
e exceeded; travel arran
Cardholders monthly limit
ses were madot post to thebe exceedeuring the Maictate when
ct the true da
the accurate
were potentiathe daily P-C
t. P-Cards aan $5,000 in d that all tranre not exceed
uplicate Tranggests the ts, airfare, rets transactio
Page 10
o possibly then be
n issue). work with Cards on cy.
ched the dor force rs do not violation
sputes for
arched all mit. The
ead of US m the 23rd routine to nces were ermined:
however ngements
received t. de on the e account d. Credit
arch 2012 a vendor
ate of the
e monthly
lly split to Card limit
are issued one day.
nsactions ded.
nsactions” following ntal cars, ns under
DM
PurchasCounty Audit N
DetailedManage
4. S
W
FWfin
sing Card Audit UExecutive Office/
No. 1239
d Resuement R
Many agein multiple 3e. Duplic 3f. Concu
makinsevenmany approxTransa
It wasSundavendoare shwere mby CPbusine
Segregation We reviewed
indings: We reviewedndings noted
Using Computer-A/County Procurem
lts, FinRespon
encies requiree purchases f
cate Paymen
ur. Weekendg purchases days a weeCounty em
ximately tweactions” repo
s determineday. They occor processes hipped; theremade by thePO were maess purchase
of Duties (Opurchase ca
purchase cd.
Assisted Audit Tecment Office
dings, nses
e the above lfor the same
ts: IAD resea
d Transactios on the wek is necessa
mployees relenty-five (25ort.
d most of thcurred duringpayment. A
efore the pos Cardholder.ade on a wes.
Objective #4)rd transactio
card transac
chniques (CAATs)
Recom
listed purcha vendor with
arched and re
ons: Currenteekend. The ary as some Cly on P-Car5) percent
he transactiog the work wAlso, most vesting date ma. Less than f
weekend; all
) ons to identify
ctions to ide
):
mmenda
ases be madethe same do
esolved this
t policy doeability for C
County facilitrds while trof the purc
ons did not eek; howeveendors do noay not accurfive (5) perce
of which w
y segregation
entify segreg
ations a
e separately,ollar amount
one (1) exce
es not prohibCardholders ties are openraveling. Cchases listed
actually occer US Bank cot charge acrately reflect ent of the trawere verified
n of duties co
gation of dut
and
, per person,on the same
eption.
bit Cardholdto use their
n on the weeCPO has red on the “W
cur on a Satcannot controccounts until the date trannsactions re
d as being l
onflicts.
ties conflicts
Page 11
resulting e day.
ders from P-Cards
kend and searched Weekend
turday or ol when a products
nsactions searched legitimate
s with no
DM
PurchasCounty Audit N
DetailedManage
ATTA
For pitems C
Aexad
SAdeco
C
Athcom
sing Card Audit UExecutive Office/
No. 1239
d Resuement R
ACHMENT A
purposes of rs into three di
Critical ContrAudit findingsxceptions to ddress Critic
Significant CAudit findingsesign or oporrective acti
Control FindiAudit findingshat require montrols. Con
months, but n
Using Computer-A/County Procurem
lts, FinRespon
A: Report I
reporting our istinct catego
rol Weakness or a comthe audit ob
cal Control W
Control Weak or a combin
peration of ions.
ings: concerning
managementntrol Findingo later than t
Assisted Audit Tecment Office
dings, nses
tem Classif
audit observories:
sses: bination of
bjective(s), pWeaknesses b
knesses: nation of Coninternal con
internal cont’s corrective
gs are expectwelve month
chniques (CAATs)
Recom
fications
vations and r
Significant Colicy and/or
brought to the
ntrol Findingtrols. Sign
trols, compliae action to imcted to be ahs.
):
mmenda
recommenda
Control Weabusiness goeir attention
s that represnificant Cont
ance issues,mplement or addressed wi
ations a
ations, we wi
aknesses thoals. Managimmediately.
sent a signifirol Weakne
or efficiencyenhance pr
ithin our follo
and
ill classify au
at represenement is exp.
cant deficiensses require
y/effectivenesrocesses andow-up proce
Page 12
udit report
t serious pected to
ncy in the e prompt
ss issues d internal ess of six
DM
PurchasCounty Audit N
DetailedManage
ATTA
sing Card Audit UExecutive Office/
No. 1239
d Resuement R
ACHMENT B
Using Computer-A/County Procurem
lts, FinRespon
B: Descript
Assisted Audit Tecment Office
dings, nses
tion of Purc
chniques (CAATs)
Recom
chase Card
):
mmenda
CAATs, Re
ations a
esults and R
and
Recommend
Page 13
dations
DM
PurchasCounty Audit N
DetailedManage
ATTA
sing Card Audit UExecutive Office/
No. 1239
d Resuement R
ACHMENT B
Using Computer-A/County Procurem
lts, FinRespon
B: Descript
Assisted Audit Tecment Office
dings, nses
tion of Purc
chniques (CAATs)
Recom
chase Card
):
mmenda
CAATs, Re
ations a
esults and R
and
Recommend
Page 14
dations
DM
PurchasCounty Audit N
DetailedManage
ATTA
sing Card Audit UExecutive Office/
No. 1239
d Resuement R
ACHMENT C
Using Computer-A/County Procurem
lts, FinRespon
C: County
Assisted Audit Tecment Office
dings, nses
Procureme
chniques (CAATs)
Recom
nt Office Ma
):
mmenda
anagement
ations a
Response
and
Page 15
DM
PurchasCounty Audit N
DetailedManage
ATTA(cont
sing Card Audit UExecutive Office/
No. 1239
d Resuement R
ACHMENT Ctinued)
Using Computer-A/County Procurem
lts, FinRespon
C: County
Assisted Audit Tecment Office
dings, nses
Procureme
chniques (CAATs)
Recom
nt Office Ma
):
mmenda
anagement
ations a
Response
and
Page 16
DM
PurchasCounty Audit N
DetailedManage
ATTA(cont
sing Card Audit UExecutive Office/
No. 1239
d Resuement R
ACHMENT Ctinued)
Using Computer-A/County Procurem
lts, FinRespon
C: County
Assisted Audit Tecment Office
dings, nses
Procureme
chniques (CAATs)
Recom
nt Office Ma
):
mmenda
anagement
ations a
Response
and
Page 17
DM
PurchasCounty Audit N
DetailedManage
ATTA(cont
sing Card Audit UExecutive Office/
No. 1239
d Resuement R
ACHMENT Ctinued)
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