Recurring Audit Issues
Recurring Audit Issues

Purchasing Cards

Personal purchases on purchasing cards

Purchases being sent to a personal residence

Purchase of unapproved items [gift cards (for employees),
Christmas gifts, flowers, tablet computers, etc.]

Statements not being completed and turned into Accounting
Services on time

Inadequate documentation of purchase

Split transactions
Recurring Audit Issues


Travel

Per diem amounts improperly calculated

Business purpose of business meals not documented or
individuals not noted on receipt

Charge card receipts without details of transactions

Trip reconciliations not turned in within five days
Personnel

Non-exempt employees clocking out but working through
lunch
Recurring Audit Issues


Account Stewardship/Purchasing

Improper classification of assets

Stewards not reviewing their accounts

Goods delivered before requisition placed
Cash Controls

Money not being deposited in the cashier’s office as required

Issuing of receipts and endorsing checks