Summary

This audit of the Department of Community Affairs (Department) and the Division of Emergency Management (Division) focused on administrative issues primarily related to purchasing cards and travel expenditures.  The audit included the period July 2005 through February 2007, and selected actions taken through November 2007.    Our audit disclosed that Department and Division operations could be improved as disclosed below:  

Finding No. 1:     Changes in position responsibilities and improved controls were necessary to ensure appropriate oversight of the Purchasing Card Program. 

Finding No. 2:     Purchasing cards were not always timely cancelled or deactivated, upon a cardholder’s separation from the agency or commencement of extended leave. 

Finding No. 3:     Significant delays were noted in the approval of purchasing card transactions. 

Finding No. 4:     Improved Travel Revolving Fund controls were needed. 

Finding No. 5:     Weaknesses existed in the processes for review, approval, and documentation of travel expenditures.  Also, some of the requested voucher packages were not available for review. 

Finding No. 6:     Warrant handling procedures for the Front Porch Program did not provide for an appropriate separation of duties. 

The Secretary of the Department and the Director of the Division provided responses which are included in their entirety at the end of the report as Appendices A and B.