OIG Risk Assessment of the Department's Purchase Card Program for Fiscal Year 2013

Our review determined that the purchase card program does not pose a high risk to the Department and an audit of the program was not necessary. We reviewed the Department’s purchase card policies and procedures, Office of Management and Budget guidance, corrective action the Department has taken in response to previous OIG purchase card audit findings, documentation from the Department’s purchase card monitoring efforts, and data on disciplinary action the Department has taken in response to purchase card misuse. Additionally, we used OIG data analytic resources to identify and assess high-risk categories of potentially inappropriate purchases. Although we found that the program does not pose a high risk to the Department, we offered two suggestions to help the Department further strength its purchase card program: (1) ensure the Department documents and implements internal controls to fully address applicable requirements and guidance; and (2) improve coordination between Department units when reporting disciplinary actions taken against purchase card abusers to the Office of Management and Budget.