[read complete report - pdf]

Audit Objective

Determine if claims for credit card bills were audited and the purchases were for appropriate purposes.

Key Findings

• Of the 240 credit card purchases totaling $69,465 made during our audit period, 60 purchases totaling $10,306 (15 percent) did not have adequate supporting documentation attached to the claims.
• Of 389 gasoline credit card purchases, totaling $18,849 for over 6,000 gallons of unleaded gasoline, 195 purchases totaling $9,686 (51 percent) did not have original receipts.

Key Recommendations

• Require adherence to the credit card policy, particularly with regard to supporting documentation for each credit card purchase.
• Reconcile credit and gasoline card statements to itemized supporting documentation.
• Develop and implement written policies and procedures for the use of gasoline credit cards, specifying which District officials are authorized to use the gasoline credit cards, when and how they can use the cards and what documentation is required.

District officials agreed with our recommendations and indicated they plan to initiate corrective action.