Audit
Butler County Kansas Purchasing Card Review/Audit 2019-02
1
Agenda ∗ Review Usage Stats ∗ Review Audit ∗ Questions
2
Usage Statistics Total Transactions $1,500,000 $1,400,000 $1,300,000 $1,200,000 $1,100,000 $1,000,000 $900,000 $800,000 $700,000 $600,000 2008
2009
2010
2011
2012
2013
3
2014
2015
2016
2017
2018
Usage Statistics 2018 Top 10 MCC Codes (54% of total) $160,000.00
25.00%
23.09%
$140,000.00 $120,000.00
20.00%
17.14%
$100,000.00 $80,000.00
12.47%
15.00% 11.44% 10.00%
$60,000.00
6.96%
$40,000.00
6.43%
6.23%
5.68%
5.62%
4.94%
5.00%
$20,000.00 0.00%
$-
4
Usage Statistics $300,000.00 Amount $250,000.00
Purchases by Department
Count
1800 1600 1400 1200
$200,000.00
1000 $150,000.00 800 $100,000.00
600 400
$50,000.00 200 $-
0
5
Usage Statistics Average Purchase Amount and Total Purchase Count $600.00
$500.00
$400.00
$300.00
$200.00
$100.00
$-
6
Usage Statistics Top 10 Vendors $80,000.00
$70,000.00
$60,000.00
$50,000.00
$40,000.00
$30,000.00
$20,000.00
$10,000.00
$DMI DELL VZWRLSS CITY OF EL ATT BUS D & S AUTO SQ RK BLACK SUPERIOR BUTLER REC NAVRATS HLTHCR/PTR MY VZ VB P DORADO PHONE PMT SUPPLY INC FLINTHILLS INC AUTO GLASS OFFICE COLL AND A PRODUCTS 7
Usage Statistics
8
Usage Statistics
9
Usage Statistics
10
Audit ∗ Looked for following information ∗ Questionable MCC Codes ∗ Weekend transactions ∗ Duplicate transactions ∗ Transactions by month, day of month, etc. ∗ Negative transactions ∗ Denied transactions ∗ Inactive accounts 11
Audit Purchases by Month/Quarter
$300.00
Average
800
Count
700
$250.00 600 $200.00 500
400
$150.00
300 $100.00 200 $50.00 100
$0.00
0 Jan
Feb 1
Mar
Apr
May
Jun
Jul
2
Aug 3
12
Sep
Oct
Nov 4
Dec
Audit Purchases by Day of Month
$80,000.00
300
Sum of Amt. Count
$70,000.00
250 $60,000.00 200 $50,000.00
150
$40,000.00
$30,000.00 100 $20,000.00 50 $10,000.00
0
$1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
13
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
Audit Purchases by Day of Week $300,000.00
1600 Amount 1400
Count
$250,000.00
1200 $200,000.00 1000
$150,000.00
800
600 $100,000.00 400 $50,000.00 200
$0.00
0 Sunday
Monday
Tuesday
Wednesday
14
Thursday
Friday
Saturday
-$200.00 ADKISON AKERS BATHON BLAKE BOWLIN BURNS CAMPBELL COOL COOPER DAVIS DUNHAM ELDREDGE FABER GOODWIN GRAVESEN WEALAND GRESHAM HERZET HILBORN HOKR HOLDEN HOLM-DENEVE INGALLS JACOBSON JOHNSON LANEY LOUTHAN LUTZ MADER MCCOY MCGUIRE NICHOLSON NOLD NOLES PAYE PLETCHER PORE PURSELLEY SELF STAFFORD STALNAKER STOSKOPF TERRONES TOVAR TROSPER VITTITOW WARREN WEBSTER WHEATLEY WILHITE WILLHITE WILSON WINSTON WORRELL ZAVADIL ZIEMAN
Audit
Total Negative Purchase Amount
$0.00
-$400.00
-$600.00
-$800.00
-$1,000.00
-$1,200.00
15
Questions 16
1
Agenda ∗ Review Usage Stats ∗ Review Audit ∗ Questions
2
Usage Statistics Total Transactions $1,500,000 $1,400,000 $1,300,000 $1,200,000 $1,100,000 $1,000,000 $900,000 $800,000 $700,000 $600,000 2008
2009
2010
2011
2012
2013
3
2014
2015
2016
2017
2018
Usage Statistics 2018 Top 10 MCC Codes (54% of total) $160,000.00
25.00%
23.09%
$140,000.00 $120,000.00
20.00%
17.14%
$100,000.00 $80,000.00
12.47%
15.00% 11.44% 10.00%
$60,000.00
6.96%
$40,000.00
6.43%
6.23%
5.68%
5.62%
4.94%
5.00%
$20,000.00 0.00%
$-
4
Usage Statistics $300,000.00 Amount $250,000.00
Purchases by Department
Count
1800 1600 1400 1200
$200,000.00
1000 $150,000.00 800 $100,000.00
600 400
$50,000.00 200 $-
0
5
Usage Statistics Average Purchase Amount and Total Purchase Count $600.00
$500.00
$400.00
$300.00
$200.00
$100.00
$-
6
Usage Statistics Top 10 Vendors $80,000.00
$70,000.00
$60,000.00
$50,000.00
$40,000.00
$30,000.00
$20,000.00
$10,000.00
$DMI DELL VZWRLSS CITY OF EL ATT BUS D & S AUTO SQ RK BLACK SUPERIOR BUTLER REC NAVRATS HLTHCR/PTR MY VZ VB P DORADO PHONE PMT SUPPLY INC FLINTHILLS INC AUTO GLASS OFFICE COLL AND A PRODUCTS 7
Usage Statistics
8
Usage Statistics
9
Usage Statistics
10
Audit ∗ Looked for following information ∗ Questionable MCC Codes ∗ Weekend transactions ∗ Duplicate transactions ∗ Transactions by month, day of month, etc. ∗ Negative transactions ∗ Denied transactions ∗ Inactive accounts 11
Audit Purchases by Month/Quarter
$300.00
Average
800
Count
700
$250.00 600 $200.00 500
400
$150.00
300 $100.00 200 $50.00 100
$0.00
0 Jan
Feb 1
Mar
Apr
May
Jun
Jul
2
Aug 3
12
Sep
Oct
Nov 4
Dec
Audit Purchases by Day of Month
$80,000.00
300
Sum of Amt. Count
$70,000.00
250 $60,000.00 200 $50,000.00
150
$40,000.00
$30,000.00 100 $20,000.00 50 $10,000.00
0
$1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
13
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
Audit Purchases by Day of Week $300,000.00
1600 Amount 1400
Count
$250,000.00
1200 $200,000.00 1000
$150,000.00
800
600 $100,000.00 400 $50,000.00 200
$0.00
0 Sunday
Monday
Tuesday
Wednesday
14
Thursday
Friday
Saturday
-$200.00 ADKISON AKERS BATHON BLAKE BOWLIN BURNS CAMPBELL COOL COOPER DAVIS DUNHAM ELDREDGE FABER GOODWIN GRAVESEN WEALAND GRESHAM HERZET HILBORN HOKR HOLDEN HOLM-DENEVE INGALLS JACOBSON JOHNSON LANEY LOUTHAN LUTZ MADER MCCOY MCGUIRE NICHOLSON NOLD NOLES PAYE PLETCHER PORE PURSELLEY SELF STAFFORD STALNAKER STOSKOPF TERRONES TOVAR TROSPER VITTITOW WARREN WEBSTER WHEATLEY WILHITE WILLHITE WILSON WINSTON WORRELL ZAVADIL ZIEMAN
Audit
Total Negative Purchase Amount
$0.00
-$400.00
-$600.00
-$800.00
-$1,000.00
-$1,200.00
15
Questions 16
