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Types of Audits 

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Expecting an NSHE audit ? 

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Cash control Guidelines  

Internal Audit Process  

Internal Controls 

Common PCard Findings 

Higher Education Risks   

Common Procurement Card Findings

HOSTING

• Tip exceeds 20% of meal cost.
• Itemized list of food purchased not included with purchase.
• Hosting transactions not identified with a hosting code.
• Host Form not completed for hosting transactions.
• Host account not used for a hosting transaction.
• Non-host transactions identified as hosting.

OTHER MAJOR INFRACTIONS

• Splitting of transactions to avoid the single transaction limit.
• Card used by an individual other than the cardholder.
• Missing receipts and/or non-original receipts kept in the records.
• Cardholder used accounts for which written authorization was not obtained.
• Statement of Account not printed.
• Management oversight and approval not provided for transactions.
• Card used to purchase prohibited item (the most common prohibited item is for recurring purchases such as storage space rental).
• Sales tax applied to a purchase in a material amount.
• Account not reconciled monthly (account information and descriptions not entered into PVS Net).
• Incorrect object codes used.

MINOR INFRACTIONS

• Sales tax applied to a purchase in an immaterial amount.
• Incorrect subobject codes used.
• TD number not included in description of airfare purchase.
• Initials not included in description of purchase.