Maine Bulletin No. ME 250-10-4
June 4, 2010
Subject: FNM - Audit of Maine Purchase Card Documents
Purpose: To provide standard operating procedures relative to audit of purchase card documentation.
Expiration Date: September 30, 2010
Approving Officers (AO) are now required to do a monthly review of cardholders' actual purchase documents which include an AD-700 (or other documentation approving purchase for items not on AD-700), invoices and packing slips. Purchases should have a received date and initials noted on the receipt, invoice or packing slip.
A directory has been created on the State Office shared drive for cardholders to scan and post purchase documentation (S:\MainePurchaseCardDocs). The attached word document "To Access MainePurchaseCards.Docs" provides the instructions for field office cardholders to map to the shared drive. A directory has been established for each cardholder and is subdivided further by Fiscal Year and Billing Cycle. The reviews will be conducted for each billing cycle. For example, April purchases will be reviewed by using report for May 7, 2010 billing cycle.
The AD-700s with spending caps have already been posted to the shared drive in the FY 2010 folder. The State Office will post future AD-700s with spending caps in appropriate cardholder fiscal year folders.
Field Office Cardholders (Field Office Staffs, Soil Staffs and RC&D Coordinators) will:
Scan purchase documentation and use file name convention "Vendor Name - dollar amount". (Example: Office Max purchase for $93.33 would have file name of OM9333, and United States Postal Service for $44 would be USPS44. If there are multiple pages per purchase, use naming convention OM9333_1; OM9333_2.) Scan the documents as a .pdf or a .jpeg.
Be sure to include approval documentation from supervisors for items that are not covered by the blanket AD-700. This may be an additional AD-700, email, or memo to file documenting phone conversation. Use file name convention "Vendor Name - dollar amount - Approval". Example: Approval by email for purchase of office chair for $185 at Office Max. File Name: OM185Approval.
At a minimum, post documentation to the appropriate billing cycle month on the shared drive by the 2nd of each month. (If additional purchases are reconciled before closing of billing cycle, please post those purchases and approval documents as well by the 7th of each month.) It would be ideal to scan and post documentation as purchases are reconciled.
State Office Cardholders will:
Make hard copy purchase and approval documentation available to Approving Official for audit.
If selected for random audit by Lorrie Doering, scan purchase and approval documentation (see 1 and 2 above) and place in the appropriate billing cycle month on the shared drive.
Approving Officers will:
Complete the attached Approving Official Checklist and post it on the shared drive under the appropriate billing cycle month in the cardholderï¿½s directory. The fillable checklist pdf document can be found in the "Forms" folder in the MainePurchaseCardDocs directory. Lorrie Doering will accept digital signatures on this form.
Complete checklists for billing cycles by the 9th of each month.
Lorrie Doering will be doing an audit review on a quarterly basis of cardholder transactions. This will be conducted on a random basis and involve 20 different cardholders each quarter within Maine, Vermont and New Hampshire.
Contact: Pauline Pare, ASTC for Operations at 207-990-9554 or email Pauline.email@example.com.
/s/ Juan Hernandez
JUAN C. HERNANDEZ
The following document requires Adobe Acrobat (.pdf)
Attachment 1 - To Access MainePurchaseCardsDocs (.pdf)
Attachment 2 - approving Official Checklist (.pdf)