Audit of NARA's Purchase Card Program

Date Issued

Friday, March 29, 2019

Submitting OIG

National Archives and Records Administration OIG

Other Participating OIGs

National Archives and Records Administration OIG

Agencies Reviewed/Investigated

National Archives and Records Administration

Report Number

19-AUD-07

Report Type

Audit

Agency Wide

Yes

Number of Recommendations

Questioned Costs

$131,816

Funds for Better Use

Open Recommendations

This report has 9 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
1a	Yes	$0	$0
Enhancing instructions to approving officials to look for sales tax paid by a cardholder, recurring purchases, and split purchases.
1b	Yes	$0	$0
Enhancing the monitoring of the approving officials timely verification of purchase card transactions.
1c	Yes	$0	$0
Documenting the monitoring of purchase card transactions to ensure cardholders’ recover sales tax paid and/or make a good-faith attempt to recover sales tax paid.
1d	Yes	$8,217	$0
Documenting the monitoring of purchase card transactions to ensure split purchases are not occurring.
1e	Yes	$2,598	$0
Monitoring purchase card transactions to ensure separation of duties from authorizing the purchases and making purchases.
2	Yes	$0	$0
Ensure Accounting Policy and Operations and Acquisitions purchase card policies are updated to reflect current practices.
3	Yes	$121,001	$0
Ensure Accounting Policy and Operations and Acquisitions update the controls and the methods used to monitor controls associated with the purchase card program.
4	Yes	$0	$0
Enforce the current policy of rescinding cardholder and approving official privileges if they fail to complete refresher training.
5	Yes	$0	$0
Improve the alternate control by informing cardholders and approving officials months prior to the refresher training due date.