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 July 1, 2022 - December 31, 2022
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 July 1, 2022 - December 31, 2022.
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EXECUTIVE SUMMARY
The primary objectives of this engagement were to review Napa County's Procurement Card usage for compliance with the County's P-Card Procedures, as approved by the Board of Supervisors in 2015, and to evaluate the administration of the Program for adequate internal controls. To accomplish our objectives, we reviewed a sample of the P-Card purchases and related documentation files to ensure card holders' compliance with current procedures, and to determine if adequate internal controls are in place and operating as designed. Based on our audit, we believe that overall P-Card usage does comply with the County's P-Card procedures and the administration of the P-Card Program has adequate internal controls. However, we did note three observations and provided recommendations for improvement.
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 provides ...
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