The Government Charge Card Abuse Prevention Act of 2012, as implemented by Office of Management and Budget (OMB) Circular A-123, Appendix B, requires the Office of Inspector General (OIG) to conduct periodic risk assessments of agency purchase and travel card programs. OIG conducts these assessments to identify and analyze the risk of illegal, improper, or erroneous purchases and payments and to determine the appropriate scope, frequency, and number of periodic audits of these programs.
To assess risk associated with the purchase card program at the International Boundary and Water Commission, United States and Mexico, U.S. Section (USIBWC), OIG reviewed USIBWC’s FY 2024 purchase card data and concluded that the risk of illegal, improper, or erroneous purchases and payments within the USIBWC purchase card program was “low.” OIG based its conclusion on the USIBWC purchase card program size, internal controls, training, previous audits, and observations from OIG’s Office of Investigations (INV). Because OIG concluded that risk to the purchase card program was “low,”
OIG is not recommending that an audit of the USIBWC purchase card program be included in OIG’s FY 2027 work plan. However, OIG encourages USIBWC officials to continue prudent oversight of the purchase card program and ensure that internal controls intended to safeguard taxpayer funds are fully implemented and followed by USIBWC purchase card holders.
