Marion County PCard User Procedures Manual BOC Appvd 4.19.17.pdf

The document outlines a detailed audit process for reviewing PCard transactions within a department. It includes steps for confirming internal control processes, reconciling monthly statements, reviewing transactions for compliance with policies, and ensuring proper documentation and approvals. The audit involves selecting samples of department and individual PCards for review, checking for unused cards, and assessing the effectiveness of controls. The process also covers identifying potentially fraudulent transactions, reviewing supporting documentation, and ensuring transactions align with department and county policies. The document provides specific audit steps, guidelines, and checklists for auditors, accountholders, and approvers to follow throughout the audit process.