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To accomplish our objectives, we reviewed the Board's Acquisition policy, Purchase Card Procedures, and relevant administrative documentation to gain detailed knowledge of program operations. We interviewed the program coordinator and his staff responsible for managing the Board's purchase card program to obtain information on program operations and controls. We also spoke with JPMC personnel to get an understanding of administrative reports available through PaymentNet, JPMC's Electronic Access System. We did not review individual division processes or procedures that may exist for obtaining approval prior to making purchase card transactions. Based on the information we gathered and our understanding of the Board's purchase card program, we developed detailed summaries of the program's processes and procedures and identified relevant controls to test during our fieldwork.
The scope of our review included transactions made from December 31, 2010, to January 1, 2012. We assessed the effectiveness of controls for issuing cards, ensuring proper use, and detecting and preventing unauthorized transactions, as well as controls for cardholder compliance, by conducting the following tests:
We began fieldwork in November 2011 and concluded in November 2012. We performed our work in accordance with generally accepted government auditing standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objective. We believe that the evidence obtained during the audit provides a reasonable basis for our findings and conclusions based on our objectives.