DOCUMENT

POL - PCAD-AUDIT CHECKLIST 2009

  • YEAR CREATED: 2009
  • ENTITY TYPE: County
  • TYPE OF DOCUMENT: POL - Policies/Procedures
The document is a description of the Fulton County Purchasing Card Audit Program. The program conducts monthly audits of Visa Purchasing Card transactions in various departments. The selected cardholders are chosen randomly or based on information received from the Department of Purchasing's monthly statement reconciliation review. The purpose of the audits is to ensure program compliance and to maintain checks and balances due to the purchasing power afforded by the Purchasing Card. The document also includes a series of questions related to internal control requirements, accounting and recordkeeping, reporting, and budgetary control. These questions are used to assess the cardholders' understanding and compliance with the program's policies and procedures. The document also includes a section on sample testing, where a non-random sampling of purchases made using the Purchasing Card is reviewed to determine if they were authorized, supported by receipts or invoices, and charged to the correct budgeted line items.
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