{"id":7745,"date":"2024-01-08T13:58:52","date_gmt":"2024-01-08T12:58:52","guid":{"rendered":"https:\/\/www.gpsj.co.uk\/?p=7745"},"modified":"2024-01-08T14:00:49","modified_gmt":"2024-01-08T13:00:49","slug":"review-of-electronic-purchase-cards","status":"publish","type":"post","link":"https:\/\/www.gpsj.co.uk\/?p=7745","title":{"rendered":"Review of electronic purchase cards"},"content":{"rendered":"\n

Reporter: Stuart Littleford<\/em><\/p>\n\n\n\n

The findings of an internal audit review into the use of Scottish Government electronic purchase cards (ePC) have been published. <\/p>\n\n\n\n

The review was commissioned by the First Minister following the public release of significant amounts of ePC spending data in August.  <\/p>\n\n\n\n

The review was undertaken by auditors in the Scottish Government Directorate for Internal Audit and Assurance, who have recommended improvements to policy and guidance, including enhanced monitoring and reporting, as well as a review of card usage and limits, and of categories of exclusions and out-of-scope expenditure.   <\/p>\n\n\n\n

The Permanent Secretary has also indicated that corporate guidance should be reviewed and updated to reflect the principle that all staff \u2018<\/strong>away days\u2019<\/strong> should be carried out within public sector venues, with any exceptions requiring senior (director-level or above) approval of an appropriate business case. <\/p>\n\n\n\n

An on-going review of the number of card holders has already resulted in a reduction of just under 10% since the summer, while mandatory training and follow-up refresher training will also be given to everyone with ePC responsibilities.  <\/p>\n\n\n

\n
\"\"<\/figure>\n<\/div>\n\n\n

Electronic purchase cards are routinely used by the Scottish and UK Governments to pay for low value items such as catering, one-off supplies and training.  <\/p>\n\n\n\n

The Internal Audit team reviewed 194 transactions that had been the focus of reporting or commentary in news and social media. The audit of this sample found that all but one were appropriate expenditure under the current ePC policy. The transaction that was not appropriate was not made by the cardholder and was identified via banking system controls as fraudulent and the expenditure was refunded. <\/p>\n\n\n\n

Among the purposes of the transactions identified through the audit were: <\/p>\n\n\n\n