Review of Procurement-Card Use at the Attorney General’s Office

This is a performance audit of the Massachusetts Attorney General's Office and its use of state procurement cards.

“I am pleased to provide this performance audit of the Attorney General’s Office.”

The auditor reviewed whether the Attorney General's Office followed the required rules for managing and using procurement cards.

“In this performance audit, we examined AGO’s administration of its Procurement Card Program to determine whether it was consistent with applicable policies, procedures, and other guidance.”

Procurement cards are state credit cards, so the public has an interest in whether purchases are allowed, documented, and properly controlled.

“The Procurement Card Program, currently operated by Bank of America, allows state agencies to make incidental purchases of items (those that do not have to be competitively procured) with state credit cards.”

For taxpayers, the useful takeaway is that the auditor checked a sample of purchases and found the office was following the rules reviewed.

“Does AGO ensure that procurement-card (P-Card) purchases are reasonable, allowable, and compliant with applicable policies and procedures, including the Office of the State Comptroller’s (OSC’s) P-Card policy and procedures?”

The audit's answer to both main questions was yes: purchases were compliant, and documentation was in place.

“Does AGO ensure that there is proper documentation for P-Card purchases?”

The report does not list corrective actions or recommendations, because it did not report significant noncompliance.

“The audit revealed no significant instances of noncompliance that must be reported under generally accepted government auditing standards.”

A P-Card is basically a state procurement card used for certain small or incidental purchases, with limits on what it can be used for.

“Procurement cards (P-Cards) cannot be used to obtain cash advances or other cash-convertible items, such as gift cards, and cannot be charged for Massachusetts sales or meal taxes.”