The audit of the Fish and Wildlife Conservation Commission focused on the Purchasing Card Program.  The audit included the period July 2002 through January 2004, and selected actions taken through June 2004.

Our audit disclosed that some program controls need to be established and others need strengthening, to improve Commission staff compliance with laws, rules, guidelines, and implemented controls.  Specifically:

Finding No. 1:  The Commission’s Purchasing Card Program is not operating as intended, resulting in limited assurances that procurement activity is appropriate, efficiently executed, and in compliance with legal requirements.

Finding No. 2:   The Commission lacks sufficient controls to ensure that purchasing cards are timely canceled or deactivated upon the cardholder’s separation date or commencement of an extended absence.

Finding No. 3:   The Commission does not have controls in place to prevent or detect the use of purchasing cards by individuals other than the approved cardholder.  Approximately $31,000 was charged on seven of eight purchasing cards not timely canceled or deactivated.

Finding No. 4:    The Commission lacks procedures to periodically evaluate the adequacy and appropriateness of established purchasing card thresholds or to ensure that cardholders do not circumvent their established card limits or competitive purchasing requirements.

Finding No. 5:    Commission employees did not follow established controls intended to demonstrate that purchasing card activity was properly documented, reviewed, and approved in compliance with applicable laws, rules, and regulations.

The Executive Director's response, in its entirety, may be viewed on the Auditor General Web site.