TO: Board of Supervisors
FROM: Tracy Schulze - Auditor-Controller
REPORT BY: Paul Phangureh - Internal Audit Manager
SUBJECT: Internal Audit Report - County of Napa County-Wide Audit of Procurement Card (P-Card) Program for the period of January 1, 2021 - June 30, 2021
RECOMMENDATION
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Auditor-Controller requests the Board to accept, and instruct the Clerk of the Board to file, the internal audit report for County of Napa County-Wide Audit of Procurement Card (P-Card) Program for the period of January 1, 2021 - June 30, 2021.
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EXECUTIVE SUMMARY
The Internal Audit section of the Auditor-Controller's Office has an audit of Napa County's Procurement Card (P-Card) Program for the period of January 1, 2021 to June 30, 2021. The objectives of our audit were to review P-Card usage for compliance with the County's P-Card Procedures and to evaluate the administration of the P-Card Program for adequate internal controls. We reviewed a sample of the P-Card purchase transactions and related documents to ensure P-Card Holders' compliance with the County's P-Card Procedures, and to determine if adequate internal controls are in place and operating as designed. Based on our audit, we noted no findings. We believe that P-Card usage complies with the County's P-Card Procedures and the administration of the P-Card Program has adequate internal controls.
FISCAL & STRATEGIC PLAN IMPACT
Is there a Fiscal Impact?
No
County Strategic Plan pillar addressed:
Effective and Open Government
ENVIRONMENTAL IMPACT
ENVIRONMENTAL DETERMINATION: The proposed action is not a project as defined by 14 California
Code of Regulations 15378 (State CEQA Guidelines) and therefore CEQA is not applicable.
BACKGROUND AND DISCUSSION
CAL-Card is the registered name of the State of California's Purchase Card Program. CAL-Card is a VISA purchase card provided by a State of California leveraged procurement agreement (LPA) and offered to participating state local government agencies. CAL-Card p...
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