Persistent delays in reviewing transactions was the only widespread concern Boise's Office of Internal Audit raised with employee use of city-backed procurement cards between May 2011 and April 2012.
The city's P-card policy says employees must submit receipts for review and approval at least once a week. But cardholders on average took nearly twice that long. Supervisors also took a couple days longer, on average, than they should have to complete final review and approval of transactions, according to the report.
Though P-card expenditures more than tripled over the past four years, auditors reported no pattern of abuse or sloppiness, except for delays in review.
P-card abuse was the reason Boise established the Office of Internal Audit in August 2003. Back then, the city was emerging from a spending and corruption scandal that took down former Mayor Brent Coles' administration.
An independent audit concluded that, under Coles, too many people had P-cards, employees weren't keeping good records and sometimes didn't report what they were using the cards for.
The audit office's latest report on P-card activity found one transaction in which an employee violated the P-card policy by using two transactions - on consecutive business days - to buy a single group of related items. This method, known as "transaction splitting," allowed the employee to get around the city's purchase order limit.
That activity appeared specific to that employee, according to the report.
"However, management should consider reinforcing cardholder training in this area when the opportunity to do so presents itself," according to the report.
Sven Berg: 377-6275