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DHS Components Did Not Always Adhere to Internal Control Policies and Procedures for Ensuring That Bankcard Program Spending Limits Are Established Based on Procurement Needs

Submitting OIG: 
Department of Homeland Security OIG
Report Description: 
Although the Department of Homeland Security and its components implemented internal controls to ensure Bankcard Program spending limits are established based on procurement needs, components did not always adhere to internal control policies and procedures. Of the 787 bankcard cardholder accounts reviewed, all purchase and fleet cardholder accounts had issues in one or more key internal control areas, such as documenting the determination of procurement needs, decision authority, and oversight activities.
Date Issued: 
Friday, July 21, 2023
Agency Reviewed / Investigated: 
Department of Homeland Security
Submitting OIG-Specific Report Number: 
OIG-23-35
Location(s): 
Agency-Wide
Type of Report: 
Audit
Questioned Costs: 
$0
Funds for Better Use: 
$0
Number of Recommendations: 
3
Report updated under NDAA 5274: 
No
Additional Details Link: 
https://www.oig.dhs.gov/sites/default/files/assets/2023-07/OIG-23-35-Jul23.pdf

Related Open Recommendations

Recommendation Number Recommendation Status Significant Recommendation Additional Details
1 Open No
We recommend the DHS Chief Financial Officer, Assistant Director of the Financial Management Bankcard and Review Branch ensure that Component Primary Organization Program Coordinators at DHS Headquarters, Coast Guard, and the DHS Office of Homeland Security Situational Awareness update component-level Purchase and Fleet Card Program policies and procedures to align with current DHS requirements and component-level needs to ensure policy and procedures are clear and consistent to minimize gaps in roles and responsibilities and processes critical to the operation of the Purchase and Fleet Card Programs.
2 Open No
We recommend the DHS Chief Financial Officer, Assistant Director of the Financial Management Bankcard and Review Branch ensure that Component Primary Organization Program Coordinators at DHS Headquarters, Coast Guard, and the DHS Office of Homeland Security Situational Awareness develop an approach to ensure that Purchase and Fleet Card Program accounts are monitored in accordance with regulations and Department and component policies and procedures to ensure: • purchase and fleet card spending limits are established based on procurement need (i.e., evaluating spending limits and cardholder spending patterns); • accuracy and completeness of Purchase and Fleet Card Program records; • retention of purchase and fleet card records in a central location; • separation of duties of key Purchase and Fleet Card Program functions; • consistent support of appropriate levels of approval and required signatures; and • Purchase and Fleet Card Program accounts are closed in a timely manner.
3 Open No
We recommend the DHS Chief Financial Officer, Assistant Director of the Financial Management Bankcard and Review Branch ensure that Component Primary Organization Program Coordinators at DHS Headquarters, Coast Guard, and the DHS Office of Homeland Security Situational Awareness provide Purchase and Fleet Card Program refresher training for key program approving officials, cardholders, and supporting staff to ensure compliance with requirements.
Displaying 3 of 3 Recommendations