Controls Over Purchasing Cards

Report 4: 11 April, 2017

Background

Purchasing cards are a significant procurement tool in Western Australian (WA) government agencies, with 27,735 cards used to purchase $480 million in goods and services in 2015-16. Purchasing cards enable … Read more →

What we did

The focus of this audit was to determine if agencies have effective controls over expenditure incurred using corporate purchasing cards. We also reviewed the expenses incurred by the chief executive … Read more →

Conclusion

There has been a general improvement from when we last reported on government purchasing card controls, but we still noted shortcomings, of varying significance, in the policies and practices at … Read more →

What did we find?

No agency in our sample was rated as ‘good’ across all 3 of our lines of enquiry with all 9 agencies needing to improve some aspects of their policies and/or … Read more →

Recommendations

All agencies should ensure that: a. policies clearly specify requirements for all key purchasing card processes b. they keep records of all purchasing card transactions, including information that describes the … Read more →

Agency responses

Agencies in our sample generally accepted the recommendations and confirmed that where relevant, they have either amended policies and administrative systems or will improve practices for managing purchasing cards.

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