Audit of USCP Purchase Card Program

During our routine activity of seeking reimbursement for local travel, we noted that the United States Capitol Police (USCP or the Department) could enhance its Draft interim guidance, by clarifying what receipts are needed for cab,In accordance with our Fiscal Year (FY) 2009 annual plan, the Office of Inspector General (OIG) conducted a performance audit of the United States Capitol Police’s (USCP or Department) Purchase Card Program for a 15-month period beginning October 1, 2007 through December 31, 2008. Our objectives were to determine whether (1) existing controls were designed to provide reasonable assurance that improper purchases would be prevented or detected in the normal course of business, (2) expenditures were made in compliance with laws and regulations, as well as Department policies and procedures, and (3) purchases were made for a reasonable cost and a valid government need. parking, and other local travel expenditures.