1.    Local governments should:

a.      ensure policies specify requirements for all key credit card processes

b.      keep adequate records of all card transactions, including information that describes the nature/purpose of the expenditure and evidence of review and approval

c.      cancel redundant cards in a timely manner to avoid loss and/or misuse of cards

d.      regularly monitor outstanding transactions to identify and follow up on long outstanding unacquitted transactions

e.      ensure senior management periodically reviews credit card use, to confirm compliance with policies and to identify any abnormal trends. The results of these reviews should be documented and retained.