The Office of Inspector General (OIG) conducted a performance audit of the Audubon Nature Institute’s (Institute) internal controls over employee purchase card transactions and expense reimbursements for the period January 1, 2013 through December 31, 2014. The objectives of the audit were to determine if:
The Institute’s policies governing purchase card transactions complied with best practices and provided adequate controls to ensure all expenses were business related and allowed by law;
The Institute’s policies governing expense reimbursements were in compliance with best practices and provided adequate controls to ensure that all reimbursements were business-related and allowed by law; and
The Institute complied with its policies as well as applicable laws and/or best practices as it pertained to the expenditure of Commission funds.