Date: June 21, 2013 To: Matthew Poland, Chief Executive Officer, Hartford Public Library From: Craig Trujillo, Deputy

Chief Auditor

City of Hartford Hartford Public Library Procurement Card Usage Audit Report 1319

CST
Tele: Office 860-757-9952 Cell 860-422-3600

I. Executive Summary We completed an examination in June 2013 of the City of Hartford Procurement Card Program Usage by the Hartford Public Library. The purpose of the examination was to evaluate and test internal accounting and operating controls, the accuracy and propriety of transactions processed, the degree of compliance with established operating policy and procedures, and to recommend improvements where required. The results of our examination were reviewed with M. Tzambazakis, Chief Administrative Officer, Hartford Public Library; and K. Fisher, Finance Manager, Hartford Public Library. The summary, which follows, includes the results of the examination. We thank Hartford Public Library management and staff for their cooperation and courtesies extended to us during our audit. Background The City of Hartford (City) Procurement Card (P-Card) program provider is Bank of America and administered through their related financial system called “WORKS”. The Accounting Division of the City Finance Department is responsible for administering the overall program. On a bi-monthly basis, the Finance Department downloads the P-Card purchasing data recorded in “WORKS” to the City’s MUNIS Financial Management System (MUNIS). The Hartford Public Library’s (HPL) transactions are coded by the HPL to their related operating budget, grant and endowment accounts and approved through the MUNIS workflow process hierarchy. The P-Card is a goods and services procurement tool that is designed to increase efficiency in the purchasing process, reduce administrative costs and improve financial and managerial control for routine purchases. The HPL has 11 active P-Cards with spending limits ranging from $3,000 to $10,000. The HPL had 576 purchases for the first ten months of the Fiscal Year ending June 30, 2013 totaling about $99,700 with an average transaction cost of about $173. General The scope of our review included a detailed examination of evidential matter for 50 (9%) purchases totaling $38,650 (39%) incurred during the Fiscal Year to date 2013 including an analytical review of P-Card spending patterns and reviews of policies, procedures, controls, process flows, management oversight MUNIS workflow approvals and unallocated transaction clearing. We examined evidential matter supporting P-Card transactions and compliance to spending policies and procedures. We are pleased to report that the results of our examination disclosed no issues that warrant disclosure or management’s attention.

City of Hartford Hartford Public Library Procurement Card Usage Audit

Distribution Internal Audit Commission Members City Council Members Hartford Public Library Board of Directors S. K. Borges, Acting Chief Operating Officer P. Campbell, Chief Auditor K. Fisher, Finance Manager, Hartford Public Library J. Mazzuoccolo, Manager, McGladrey and Pullen, LLP J. Molleda, Director, Finance Department J. Sanchez, Director, Management and Budget Department P. Segarra, Mayor M. Tzambazakis, Chief Administrative Officer, Hartford Public Library

Audit Team C. Trujillo J. Caruso

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