Report Contents
Summary of Review
The Government Charge Card Abuse Prevention Act of 20121 requires the Office of Inspector General (OIG) to conduct periodic assessments of agency purchase and travel card programs that identify and analyze risks of illegal, improper, or erroneous purchases and payments for use in determining the scope, frequency, and number of periodic audits of these programs.
OIG is currently performing an audit of the Department of State (Department) purchase card program on the basis of OIG’s risk assessment of the purchase card program in 2016. In that risk assessment, OIG concluded that the risk of illegal, improper, or erroneous use in the Department’s purchase card program was “high.” As a result, OIG initiated an audit of the Department’s purchase card program in September 2017. Because the audit is ongoing and is designed to identify illegal, improper, or erroneous purchases and payments, OIG did not conduct a risk assessment of the purchase card program in 2018.
OIG did, however, conduct a risk assessment of the Department’s travel card program in 2018. Specifically, OIG reviewed the Department’s FY 2017 travel card data and concluded that the risk of illegal, improper, or erroneous use in the Department’s travel card program is “medium.” OIG based its conclusion on the travel card program’s size, internal controls, training, previous audits, and OIG Office of Investigations (INV) observations.
On the basis of the results of this assessment, OIG is not recommending an audit of the Department’s travel card program be included in OIG’s FY 2020 work plan. However, OIG encourages Department officials to conduct prudent oversight of the travel card program and ensure that internal controls intended to safeguard taxpayer funds are fully implemented and followed by Department travel cardholders.