Oklahoma Board of Medicolegal Investigations purchase card compliance audit for the period December 29, 2010 to May 31, 2012

              OKLAHOMA BOARD OF MEDICOLEGAL INVESTIGATIONS PURCHASE CARD COMPLIANCE AUDIT FOR THE PERIOD DECEMBER 29, 2010 TO MAY 31, 2012 STATE OF OKLAHOMA OFFICE OF MANAGEMENT AND ENTERPRISE SERVICES DIVISION OF CAPITAL ASSETS MANAGEMENT AUDIT UNIT REPORT RELEASED AUGUST 27, 2012 TABLE OF CONTENTS (click to follow link) AUDIT CONCLUSION AUDIT FINDING SUMMARY AUDIT OVERVIEW DETAILED FINDINGS APPENDIX AUDIT PERFORMED BY JoRay McCoy, Chief Auditor Megan Hannabass, Senior Auditor
AUDIT CONCLUSION
Based on our audit of the Oklahoma Board of Medicolegal Investigations’ purchase card program, we determined the Agency significantly complied with the following audit objectives:
 Determine if the Agency has implemented internal controls and if the agency’s controls are operating effectively in relation to the purchase card program, and
 Determine if the Agency’s purchase card program is in compliance with the Oklahoma State Purchase Card Procedures and approved internal purchasing procedures as they relate to the acquisition process through the use of purchase cards.
However, there were deficiencies noted during the audit. Some of these deficiencies include non-segregated duties, unencumbered funds and excessive credit limits. The Agency has provided corrective action plans, which we believe will ensure the Agency complies, in all material respects, with the aforementioned requirements.
AUDIT FINDING SUMMARY
FINDING 12-342-03 The Purchase Card Administrator has conflicting responsibilities lacking mitigating controls.
FINDING 12-342-05 The Agency did not pre-encumber funds for a prolonged period.
FINDING 12-342-02 The Agency’s purchase card program was not complying with Oklahoma Purchase Card Procedures for Approving Officials.
FINDING 12-342-04 The Agency’s card limits were set at unreasonably dollar