Information Report: International Boundary and Water Commission, United States and Mexico, U.S. Section, 2023 Purchase Card Risk Assessment

AUD-CGI-24-05
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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 purchase card program at the International Boundary and Water Commission, United States and Mexico, U.S. Section (USIBWC), OIG reviewed USIBWC’s FY 2022 purchase card data and concluded that the risk of illegal, improper, or erroneous use in the USIBWC purchase card program was “low.” OIG based its conclusion on the USIBWC purchase card program size, internal controls, training, previous audits, and OIG Office of Investigations (INV) observations.

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