Some of BCSO’s credit card expenditures were insufficiently documented. We examined 67 credit card purchases (totaling $39,294) that BCSO made during our audit period and found that for 19 (totaling $1,129), there were no itemized receipts, and for 5 others (totaling $192), there were no receipts at all. Without proper documentation, including itemized receipts, for all expenses, there is a higher-than-acceptable risk that payments for improper expenses could occur.
The Commonwealth Procurement Card Program Policy and Procedure issued by the Office of the State Comptroller states, “An itemized receipt must be obtained for each transaction.” BCSO’s Personnel Policy 02.01.00(N1) states that BCSO will follow this policy.
Reasons for Insufficient Documentation
According to BCSO management, the five missing receipts were misplaced while the Sheriff was traveling. With regard to the 19 receipts that were not itemized, BCSO management stated that they were unaware that itemized receipts were required. BCSO has not established any monitoring controls to ensure that its credit card policies are adhered to.
- BCSO should require itemized receipts to support all credit card transactions.
- BCSO should establish monitoring controls to ensure that its policies and procedures are adhered to.
Most documentation was presented upon request. The detailed level may not have been present as to what meal was actually eaten; however, receipts of charges for expenses were provided. We have since implemented that any charges to the department credit cards shall be detailed to include actual meals purchased and all receipts will be required by department personnel. All receipts are now itemized by card holders and we have set firm monitoring controls to adhere to policy and procedure both within the department and at the State level. The [chief financial officer] monitors any purchases by the Sheriff and the Assistant Superintendent of Finance monitors any purchases made by the [chief financial officer].
|Date published:||February 13, 2019|