Credit Card Documentation Lacking

The Washington State Auditor's Office issued a finding on January 20, 2009 that the King County Fire Protection District No. 13 lacked sufficient controls and documentation in the use of eleven credit cards issued by the District. The Fire District is also known as Vashon Island Fire & Rescue.

There were a number of questionable purchases that lacked documentation demonstrating that the purchases were for legitimate Fire District purposes. These included the following:

• $1,314 of food items such as granola bars, sports drinks, power bars, and water.
• $1,485 for supplies such as batteries and brooms
• $129 for a camera
• $$1,640 for two projectors

The audit criticized the Fire District for their credit card expense form that "does not require the signature of the purchaser or a separate approver or a date the form was completed."

To read the complete audit, click here.

Government credit cards are a great tool to make purchasing of goods and supplies more efficient and cost effective. However, without sufficient internal controls, there are significant risks for abuse by government employees. Audits, which frequently turn into headline news, regularly note that government agencies do not have sufficient internal controls in place that often result in abuse or the potential for abuse and fraud.