Commonwealth of Virginia Single Audit Report for the Year Ended ...

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• A cardholder made purchases over their monthly transaction limit without their supervisor’s prior approval. • A cardholder did not keep their credit card in a secure location, which could have resulted in its misuse. • Cardholders must prepare monthly reconciliations between a log of purchases and the credit card bill. Cardholder’s supervisors did not adequately review or approve the reconciliations, and several cardholders did not retain sufficient document of purchased items. • Finally, insufficient policies exist regarding allowable purchases, specifically related to articles of clothing. Motor Vehicles management needs to perform a fundamental re-evaluation of its SPCC program, its administrative processes and policies and the risks associated with its employees' noncompliance with its administrative processes and policies. Further, management needs to regularly ensure that its cardholders and their supervisors are fully aware of their duties and responsibilities related to the SPCC program. Management Plan for Corrective Action for Department of Motor Vehicles #1 DMV’s procedure requires that the cardholder’s Supervisor/Manager sends an email to A/P by the 24th of the month verifying that the statement/log has been reviewed and approved. A/P will notify the Controller and FMAS Assistant Commissioner of anyone whose notification is outstanding for corrective action. If problem is not corrected and/or continues, the purchase card use will be removed. Responsible Party: Angela Bartlett, DMV Accounts Payable Manger Curtis Chisholm, DMV Controller Estimated Completion Date: March 1, 2012 Management Plan for Corrective Action for Department of Motor Vehicles #2 DMV will notify Department of Accounts of this incident to determine if additional controls can be placed on accounts. Furthermore, DMV will also ensure this issue is a focus during training for cardholders and supervisors to emphasize limits. Responsible Party: Nancy Davis, DMV Contracts & Procurement Director Jeff Ryan, DMV Assistant Commissioner for Finance Estimated Completion Date: March 1, 2012 29
Management Plan for Corrective Action for Department of Motor Vehicles #3 DMV will notify all cardholders and remind them of the requirement to lock the purchase card in a drawer or secure area. This requirement will be addressed in cardholder and supervisor training. Furthermore, DMV has directed its Internal Audit division to incorporate additional reviews of the Small Purchase Charge Card program to validate compliance. Responsible Party: Nancy Davis, DMV Contracts & Procurement Director Jeff Ryan, DMV Assistant Commissioner for Finance Estimated Completion Date: June 1, 2012 Management Plan for Corrective Action for Department of Motor Vehicles #4 DMV is developing a checklist to assist cardholders and supervisors to ensure proper steps are followed and documentation is maintained to support purchases. DMV will emphasize these requirements during training of cardholders and supervisors. Furthermore, DMV has directed its Internal Audit division to incorporate additional reviews of the Small Purchase Charge Card program to validate compliance. Responsible Party: Nancy Davis, DMV Contract and Procurement Director Jeff Ryan, DMV Assistant Commissioner for Finance Estimated Completion Date: June 1, 2012 Management Plan for Corrective Action for Department of Motor Vehicles #5 DMV is developing a policy on uniform and clothing. The draft policy is currently in review by management staff. DMV is meeting on January 26th with VCE, DPS contract providers and appropriate DMV staff to review clothing and uniform items available and related specifications. Furthermore, DMV has directed its Internal Audit division to incorporate additional reviews of uniform purchases to validate compliance. Responsible Party: Jeannie Thorpe, Human Resources Director Nancy Davis, DMV Contracts and Procurement Director Estimated Completion Date: May 1, 2012 Management Plan for Corrective Action for Department of Motor Vehicles #6 DMV is reviewing the program administration and considering a dedicated staff position to manage and oversee the program. Furthermore, DMV’s Internal Audit division will conduct regular reviews and report the results to the departments Audit Committee. 30
Page 1 and 2: COMMONWEALTH OF VIRGINIA SINGLE AUD
Page 3 and 4: - T A B L E O F C O N T E N T S - P
Page 5 and 6: INDEPENDENT AUDITOR’S REPORT ON I
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Page 11 and 12: 84.318, 84.386 Educational Technolo
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$205,061 are not included in the ac
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financial assistance will be reflec
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COMMONWEALTH OF VIRGINIA CONTACT LI
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