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Given the practical lir�`iitations, and with the understanding of fundamental audit control principles, the City Fi�at�� Director typically reviews only those purchases in excess of $2,000. Although it should be oted that the Finance Staff does perform audit procedures on smaller purchases on a random t�st basis. Purchases on Store �'r`�dit versus Purchasing Cards The purchasing function and audit controls are approached in the same manner no matter which purchasing tool is made. Whether the purchase is made with cash, check, store credit, or with a purchasing card, the sam�e level of purchasing authority and scrutiny is applied. Thanks to technological advances, the use of purchasing cards have emerged in recent years as a viable and preferred pu�chasing tool. With purchasing cards, the City's purchasing function is 1�s,s costly, with greatet a�dit controls. By capitalizing on available technologies the City is able to downsize its staffi� y�reL The decision to eliminate a uosition within the Finance Department in 2004 w� d�r$ctly related to the use of purchasin� cards and other available technolo�. Final Comments The City's purchasing function has evolved over several decades. The current system is designed to allow the' City to maintain internal controls while preserving flexibility and efficiency. This ensure$ that city resources are optimized for the purchases themselves, rather than the associated admi�istrative costs.