PER-2026-6090

The audit found that North Carolina Central University (University) did not consistently administer its procurement card programs in accordance with University requirements. The University had transactions that were not reviewed timely, transactions that lacked required supporting documentation, and system configurations that allowed transactions to be approved without supervisory review. The University also had purchases that did not comply with University procurement card usage requirements, including prohibited purchases, transactions split to avoid established transaction limits, and card spending limits that were not supported by documented management approval. Details about each item are provided in the Audit Findings, Recommendations, and Responses section of the report. The University agreed with the results of the report.