Third Party Auditing Services of Procurement Card (P-Card) Purchases

Lancaster County, South Carolina is soliciting proposals from qualified, independent auditing firms to perform a comprehensive external audit of its Procurement Card (P-Card) program. The program, which has been in operation for over ten (10) years, supports decentralized purchasing activities across multiple departments and currently includes approximately 136 active cardholders. To date, the program has not undergone a formal internal or external audit. Lancaster County utilizes Bank of America’s Works Program for P-Card management. The primary objective of this audit is to evaluate the effectiveness of internal control procedures, ensure compliance with County policies and industry best practices, and identify potential risks associated with P-Card usage.