1. NSAA/NASC Joint Middle Management Conference Audit Perspectives on Travel and P-Cards April Gunn Andrew Powell Presented by: Springfield, IL 4/16/08

2. NSAA/NASC Joint Middle Management Conference http://www.apa.virginia.gov Audit Approach Review each entitys controls as part of annual audit Review ensures: –Entity procedures meet State policy –Procedures include a means of allocation and reconciliation –Procedures are followed

3. NSAA/NASC Joint Middle Management Conference http://www.apa.virginia.gov Audit Approach Purchase Card Control Tests Use exception test queries for sampling Test the whole spectrum of controls for our sample due to lack of client automation

4. NSAA/NASC Joint Middle Management Conference http://www.apa.virginia.gov Exception Tests Individual Transactions > Transaction Limit Monthly Transactions > Monthly Limit Potential Duplicates Potential Split Purchases SIC Code Exceptions Unused Cards Vendor Summary

5. NSAA/NASC Joint Middle Management Conference http://www.apa.virginia.gov Common Findings Split purchases Improper reconciliation Improper means of allocation (may have grant compliance implications) Purchase of gift cards (legit or otherwise)

6. NSAA/NASC Joint Middle Management Conference http://www.apa.virginia.gov Retrieval Process Daily dump from the GE system PGP encrypted Imported into Oracle Warehouse Control Totals tied by reconciling to our statewide accounting system where bills are paid Agency extractions ran as needed

7. NSAA/NASC Joint Middle Management Conference http://www.apa.virginia.gov Agency Specific Queries Individual Transactions > Transaction Limit Monthly Transactions > Monthly Limit Potential Duplicates Potential Split Purchases SIC Code Exceptions Unused Cards

8. NSAA/NASC Joint Middle Management Conference http://www.apa.virginia.gov Agency Specific Queries Vendor Summary Count of Transactions by Cardholder Active Cardholder Listing

9. NSAA/NASC Joint Middle Management Conference http://www.apa.virginia.gov Statewide Queries Statewide Statistics Spending Analysis Count and Sum of Transactions by Agency Count and Sum of Transactions by Agency and Cardholder

10. NSAA/NASC Joint Middle Management Conference http://www.apa.virginia.gov Statewide Analysis (Developing Now) Continuous Monitoring Reports Card Usage Trends Risk Factors Buying Power Analysis Gift Cards (limited) Un-allowed SIC Codes