FCA-2013-4300

The results of our audit disclosed deficiencies in internal control and/or instances of noncompliance or other matters that are considered reportable under Government Auditing Standards. These items included: (1) The Department of Environment and Natural Resources (DENR) does not have adequate controls in place to prevent or detect purchasing card misuse. Specifically, DENR does not adequately restrict purchasing card distribution and credit limits, perform audits to identify noncompliance, or enforce the purchasing card per-transaction limit. Additionally, purchasing card credit limits were increased for some cardholders without proper approval. (2) The Department of Environment and Natural Resources (DENR) does not have adequate monitoring policies and procedures in place to detect state vehicle misuse. Specifically, DENR's vehicle database is inaccurate and not reliable for monitoring purposes, and DENR has not formally documented its monitoring policies and procedures. Details about each item are provided in the Audit Findings and Responses section of the report.