Government Charge Card Audit

We conducted an audit of the National Endowment for the Arts (Arts Endowment) charge cards to determine if transactions follow requirements outlined in the Government Charge Card Abuse Prevention Act of 2012. We tested transactions made using Arts Endowment purchase charge cards (“purchase cards”) and travel charge cards (“travel cards”), collectively charge cards, that occurred during fiscal year (FY) 2019. Our audit concluded the following: one purchase card holder did not have a training certificate indicating the employee completed appropriate training; the monthly billing statement for one purchase card transaction was not countersigned by the corresponding Approving Official, per the Arts Endowment Credit Card Holders & Purchase Limits Table; Arts Endowment did not conduct a periodic review to determine whether travel cards are necessary for all travel card holders; Arts Endowment did not conduct a periodic review to determine whether purchase cards are necessary for all purchase card holders; two travel card transaction subsamples occurring in September 2019 did not have associated vouchers; and Subsample 27.2 had an amount discrepancy when reconciling all provided transaction documents.