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File #: 21-0261    Version: 1
Type: Agenda Item Status: Approved
File created: 2/11/2021 In control: Board of Supervisors
On agenda: 3/23/2021 Final action: 3/23/2021
Title: Chief Administrative Office and Auditor-Controller recommending the Board rescind and replace Board Policy D-2 "County Credit Cards." FUNDING: N/A
Attachments: 1. A Credit Card Policy 2003, 2. B Revised Credit Card Policy
Related files: 20-0861, 20-0899, 20-0959
Title
Chief Administrative Office and Auditor-Controller recommending the Board rescind and replace Board Policy D-2 "County Credit Cards."

FUNDING: N/A
Body
DISCUSSION / BACKGROUND
The 2019-20 Grand Jury published reports on various subjects. Grand Jury case 19-03 ("County Credit Cards") was published May 8, 2020. One of the findings noted was that the Board of Supervisors Policy D-2 ("County Credit Cards") was last revised in 2003 and was outdated. In response to the recommendation to revise the policy to better reflect current practices, including improvement in efficiency and accuracy, the Chief Administrative Office worked with the Auditor-Controller to produce recommended changes to the policy.

The Grand Jury expressed concern “about potential abuse and endeavored to learn more about the County use of Credit Cards, their effectiveness and adherence to the Policy.” The report explored whether an update of the policy was necessary. Auditor-Controller issued a response June 30, 2020; the Board of Supervisors issued a response July 21, 2020. Specific Findings, Recommendations and Responses included the following:
FINDINGS
F1. "County Credit Card Policy D-2 was last revised in 2003 and is outdated." Auditor-Controller and the Board agreed.
F4. "Delays in processing pcard transactions cause additional work and expense for the County." Auditor-Controller partially disagreed, saying, "The finding is probably accurate, but there is no hard data to support the finding. The processing delays do cause inaccuracies in certain accounting reports due to delayed transaction posting in the County’s general ledger." The Board agreed with the finding.
F7. "The Auditor/Controller’s Office spends an inordinate amount of time resolving minor discrepancies between transaction detail and the bank charge." Auditor-Controller partially disagreed: "There is no hard data or evidence to support the finding. Further, County Departments should submit to the Auditor-Controller tran...

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