Wicomico County audit reveals flaws in purchase card internal controls

In the heart of Wicomico County, a recent council meeting illuminated critical discussions surrounding the county's purchase card system, revealing both strengths and weaknesses in its internal controls. As council members gathered, the atmosphere was charged with a sense of responsibility, reflecting on past financial missteps and the need for vigilance.

The meeting's focal point was an audit report assessing the adequacy of internal controls for the county's purchase card program. The auditor concluded that while the program design was satisfactory, there were notable concerns. Out of 518 transactions reviewed, 78—approximately 15%—lacked sufficient supporting documentation. This raised alarms among council members, who expressed unease over the potential for misuse of funds. One member highlighted the absence of names on receipts for meals, questioning the transparency of such expenditures.

The auditor's findings also pointed to issues of "splitting" transactions, a practice where purchases are divided into smaller amounts to circumvent spending limits. This practice, deemed noncompliant with the county's purchasing guidelines, sparked further debate among council members about the need for stricter oversight and clearer policies.

As the discussion unfolded, the number of active purchase cards in the county came under scrutiny. The auditor noted an increase from 290 to 373 cards during the audit period, prompting questions about whether the county was over-issuing cards without a clear business need. Council members agreed that a regular review of the necessity for these cards was essential to prevent potential misuse.

The meeting also touched on the importance of timely reconciliation of purchase card transactions. The auditor reported that a significant number of reconciliation reports were submitted late or not at all, raising concerns about accountability and financial oversight.

In a poignant moment, council members reflected on past financial scandals, emphasizing the need for rigorous scrutiny to prevent future issues. The auditor urged the council to review the purchase card manual and consider whether a public hearing was necessary for its approval, highlighting the importance of formalizing guidelines to enhance accountability.

As the meeting concluded, the atmosphere shifted from concern to determination. Council members recognized the importance of their role in safeguarding taxpayer dollars and ensuring that the county's financial practices are transparent and accountable. The discussions set the stage for future actions aimed at strengthening internal controls and restoring public trust in Wicomico County's financial management.