Existing Travel Policies
MCPS has established adequate policies and procedures designed
to control travel expenditures. These policies define the conditions
under which employees may be reimbursed for travel, including the
requirement that all travel be approved in advance by appropriate
supervisory personnel.
However, the policies and procedures did
not establish adequate controls over travel expenditures charged on
credit cards. Approximately 26 individuals (that is, upper
management employees and Board members) had been issued
credit cards that did not have travel-related restrictions, such as for
air fare and hotel accommodations.
Use of credit cards for travel expenditures may allow cardholders to incur such expenditures
without obtaining advance approval, as required by MCPS
regulations.
Our tests of 32 calendar year 2007 travel expenditures
charged to credit cards totaling $19,028 disclosed 30 expenditures
totaling $17,930 that were not recorded on monthly activity logs
and, therefore, were never approved. In addition, no documentation
could be located to support 10 meal expenditures totaling $2,172
that were recorded on credit card statements.
According to MCPS records, during fiscal year 2007, travel expenditures totaled $2.5
million, including $80,465 charged on credit cards.
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This finding is from the 2009 Maryland State Office of Legislative Audits report on Montgomery County Public Schools. Has anything changed since then?
Maybe if we curbed these credit card purchases the kids would not need a microwave tower placed on their school?
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