MCPS State Audit: $17,930 in unapproved credit card expenditures

Finding:  MCPS Should Ensure that All Employees Comply with 

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?