State auditors find adequate controls in Cheyenne city credit-card review; minor process issues noted

The Wyoming Department of Audit presented a performance audit of the City of Cheyenne's credit card function covering fiscal year 2024 and found extensive internal controls and no identified inappropriate use of city credit cards. Brian Wilson, audit manager for the state, said the audit covered July 1, 2023 to June 30, 2024 and focused on appropriateness of credit-card usage and related internal controls. “The city of Cheyenne has extensive internal controls governing the use of credit cards resulting in adequate oversight and no identified inappropriate usage,” Wilson told the council. Auditor Suzanne Moreno noted three less-significant internal-control findings: one tested transaction lacked an entry in the city’s PCAR module description field (though the receipt existed), and five tested transactions had receipts that did not contain enough detail for a layperson to understand the purchase. The auditors also reported the city lacked a formal training program for employees authorized to use the Citi cards. TJ Bartlewort, purchasing manager, told the council the findings were scattered across departments and that the purchasing office is implementing training and clearer description requirements for cardholders. Council members praised the treasurer’s office and auditors for the work; the council acknowledged receipt of the report by motion.