Office of Audit and Evaluation Director

Audit Services and Management Support MEMORANDUM To: Rebecca W. Sutton, Chief Financial Officer Raymond M. Elwell, Deputy CFO From: Beryl H. Davis, CPA, CGFM, Director Office of Audit Services and Management Support Re: Follow-Up Audit of Procard Administration and Procedures (Report No. 08-06) Date: March 5, 2008 Attached is a summary of the status of recommendations as determined from our follow-up review of the Audit of Procard Administration and Procedures (Report No. 07-08), issued February 28, 2007. Our follow-up review procedures consisted of inquiries to management and a review of the status of the recommendations provided by management. Our follow-up review was made in accordance with generally accepted government auditing standards, except as follows. The 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 objectives. In this follow-up review, we did not perform substantial tests of evidence supporting the replies from the officials responsible for resolving audit findings and recommendations. Three of the 17 recommendations in the original report were implemented, seven are partially implemented, four are planned for implementation and the remaining three have not been implemented. The three recommendations not implemented are: Discuss with the Purchasing and Materials ...