Information Report: Department of State 2023 Travel Charge Card Risk Assessment

AUD-CGI-24-04
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    SUMMARY OF REVIEW

    The Government Charge Card Abuse Prevention Act of 2012,1 as implemented by Office of Management and Budget (OMB) Circular A-123, Appendix B,2 requires the Office of Inspector General (OIG) to conduct annual risk assessments of agency purchase and travel card programs. The assessments are conducted to identify and analyze risks of illegal, improper, or erroneous purchases and payments for use in determining the appropriate scope, frequency, and number of periodic audits of these programs.3

    To assess risk associated with the Department of State’s (Department) travel card program, OIG reviewed the Department’s FY 2022 travel card data and concluded that the risk of illegal, improper, or erroneous use in the Department’s travel card program was “medium.” OIG based its conclusion on the travel card program’s size, internal controls, training, previous audits, and OIG Office of Investigations (INV) observations.

    Because OIG concluded that risk to the travel card program is “medium,” OIG is not recommending that an audit of the Department’s travel card program be included in OIG’s FY 2025 work plan. However, OIG encourages Department officials to continue prudent oversight of the travel card program to ensure that internal controls intended to safeguard taxpayer funds are fully implemented and followed by Department travel card holders.

     

    1 Public Law 112-194 (October 5, 2012).
    2 OMB Circular A-123, “Management’s Responsibility for Enterprise Risk Management and Internal Control” (July 15, 2016), Appendix B, “A Risk Management Framework for Government Charge Card Programs” (August 27, 2019).
    3 Public Law 112-194, Sec. 2 § 1909(d)(1) and Sec. 3 (h)(3).

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