JD McCarty Center purchase card compliance audit for the period December 31, 2010 to May 31, 2012

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JD MCCARTY CENTER
PURCHASE CARD COMPLIANCE AUDIT
FOR THE PERIOD DECEMBER 31, 2010 TO MAY 31, 2012
STATE OF OKLAHOMA OFFICE OF MANAGEMENT AND
ENTERPRISE SERVICES
DIVISION OF CAPITAL ASSETS MANAGEMENT
AUDIT UNIT
REPORT RELEASED SEPTEMBER 12, 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
Brittany Porter, Auditor
AUDIT CONCLUSION
Based on our audit, we have determined that the J.D. McCarty Center has
significantly complied with the following objectives audited:
• Determine if the Agency has implemented internal controls and if the
Agency’s controls are operating 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 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 a few deficiencies noted during the audit. A couple of these
deficiencies include lack of proper documentation to support transactions, as well as,
approvals from appropriate Approving Officials. 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 12‐670‐01 The Agency’s purchase card program did not comply with
Oklahoma Purchase Card Procedures for Approving Officials.
FINDING 12‐670‐02 The Agency made a purchase that was outside of the purchase
card limit of $5,000.00.
FINDING 12‐670‐03 An applicable item was not added to the Agency’s Inventory
schedule.
(The most significant audit findings are detailed in the report. Detailed information for any remaining concerns or
considerations has been provided to the Agency’s Management.)