|Financial Audit Division Report 13-22||Released September 20, 2013|
State employees generally complied with the state’s policies, procedures, and other finance-related legal requirements when they used state purchasing cards. However, the state’s purchasing card policy had some deficiencies, and some transactions we tested did not comply with certain state policies or other legal requirements.
For the period from January 2011 through December 2012, we obtained from US Bank the detailed transactions of purchases made by employees through the state’s purchasing card program. We analyzed the data to identify agencies and transactions at higher risk of noncompliance because of the relatively large number of employees with purchasing cards, the large dollar amount of purchases, or because the purchases seemed to be for unusual items or from unusual vendors. Based on our analysis, we selected and tested a sample of 543 transactions within eight agencies to determine whether those transactions complied with the state’s purchasing card policy and other finance-related legal requirements.