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charges cannot exceed the amount loaded to the card. Figure 9 reflects KSU's credit card activity between July 1, 2018, and June 30, 2021.
Figure 9: Credit Card Activity by Fiscal Year
FY 2019FY 2020FY 2021Grand Totals
Card TypeNumber of TransactionsAmount of PurchasesNumber of TransactionsAmount of PurchasesNumber of TransactionsAmount of PurchasesNumber of TransactionsAmount of Purchases
Fifth Third4,728$ 1,390,74030$ 18,668293$ 822,9635,051$ 2,232,371
American Express33,0292,4901,098,8431,453453,4573,9461,555,329
Go Card--6,167183,14859067,0366,757250,184
Totals4,731$ 1,393,7698,687$ 1,300,6592,336$ 1,343,45615,754$ 4,037,884
Source: APA, based on KSU credit card statements.
Finally, in addition to the numerous credit cards used by KSU during the examination period, KSU held charge accounts at Best Buy, Kroger, and Lowe's, had a Diners Club card for travel reservations such as hotels and airfare, and maintained standing purchase orders for select vendors such as Amazon to allow for reoccurring purchases to be made.
Supporting documentation from a selection of credit card and store charge account transactions from July 1, 2018, through June 30, 2021, were requested for review. As a result, and due to the conditions of the records, auditors could not determine if expenditures were reasonable in amount, benefited the public, or were personal in nature. Figure 10 reflects the number of transactions for which documentation was requested and provided by KSU by card type.
Figure 10: Amount of Supporting Documentation Provided by Card Type
Credit Card / Account NameNumber of Transactions Selected for TestingAmount of Documentation Provided by KSU
Fifth Third Credit Card400
American Express Credit Card5136
Go Cards300
Diners Club300
Best Buy55
Kroger1010
Lowe's1010
Amazon3535
John Deere54
Lyon's Lumber55
Staples100
Source: APA, based on supporting documents provided by KSU.