TO: Board of Supervisors
FROM: Tracy A. Schulze, Auditor-Controller
REPORT BY: Christine Hernandez, Deputy Auditor-Controller
SUBJECT: County-Wide Audit of Procurement Card (P-Card) Program
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RECOMMENDATION
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Accept and file the Procurement Card Program Audit Report for the period January 1, 2026 through June 30, 2026. (Fiscal Impact: None, Discretionary)
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BACKGROUND
On February 10, 2015, the Board adopted Resolution No. 2015-13, authorizing implementation of the County’s P-Card Program. Under the Resolution, the Auditor-Controller, in conjunction with the Purchasing Manager, is responsible for administering the Program. The Auditor-Controller is also responsible for monitoring and auditing P-Card activity to ensure compliance with P-Card Procedures.
The P-Card Program provides an efficient mechanism for designated County employees to purchase authorized goods and travel-related services. The Program incorporates controls, including Merchant Category Code (MCC) restrictions and established spending limits, designed to ensure P-Cards are used for authorized County purposes.
The Auditor-Controller’s Office completed its review of the P-Card Program for the period January 1, 2026, through June 30, 2026. During the review period, County departments made approximately $285,900 in P-Card purchases. The review found that the Program is operating as designed, with established controls supporting compliance with applicable County policies and procedures. No exceptions or unauthorized payments were identified. Internal Audit identified an opportunity to strengthen the P-Card closure process related to recurring subscriptions; however, existing controls successfully prevented payment of the attempted charges.
Requested Action: Accept and file the Procurement Card Program Audit Report for the period January 1, 2026 through June 30, 2026.
FISCAL IMPACT
Is there a Fiscal Impact? No Is it Mandatory or Discretionary? Discretionary Discretionary Justification: P...
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