Executive Corporate Credit Cards Follow-up
Improve credit card controls—implemented
In 20071 we examined the use of government credit cards by ministers, deputy ministers and executive assistants. We recommended that the Department of Treasury Board and Finance work with government departments to improve controls over executive credit cards.
In 2010 we found that the department communicated responsibilities to cardholders, updated guidance to accounting and expenditure officers, and introduced a non-compliance process. However, we found transactions at restaurants consistently lacked sufficient supporting information and that instances of non-compliance were not being identified through exception reporting.
Our audit findings
We tested credit card transactions at four departments and found isolated restaurant purchases that were not supported with detailed receipts. Our review of these isolated occurrences indicated that the purchases were not personal in nature nor were they for alcohol. The provincial controller and relevant senior financial officers are aware of the isolated exceptions and have taken appropriate action.