Purchase Cards: Control Weaknesses Leave the Air Force Vulnerable to Fraud, Waste, and Abuse
Abstract
In July 2001 and March 2002, GAO testified on significant breakdowns in internal controls over purchase card transactions at two Navy sites that resulted in fraud, waste, and abuse. As a result, the Congress asked GAO to audit purchase card controls at DOD. This report focuses on Air Force purchase card controls and addresses whether the overall management control environment and key internal controls were effective in preventing potentially fraudulent, improper, and abusive purchase card transactions. GAO makes several recommendations to DOD and the Air Force, including the following: Reduce the number of purchase card accounts; Minimize credit limits; Reduce approving official span of control consistent with DOD guidelines; Establish specific training courses for cardholders, approving officials, and agency program coordinators tailored to the specific responsibilities associated with their roles; Hold cardholders and approving officials accountable for misuse of the purchase card. DOD and Air Force officials concurred or partially concurred on our recommendations and indicated that some actions have been already been initiated.
Document Details
- Document Type
- Technical Report
- Publication Date
- Dec 01, 2002
- Accession Number
- AD1178930
Entities
People
- Bertram J Berlin
- Carlos M Garcia
- Cindy Barnes-brown
- Francine Delvecchio
- Gary R Wiggins
- Gayle L. Fischer
- Gregory Kutz
- Howard D Reich
- James D Moses
- James D. Jr Berry
- Jeffrey A Jacobson
- Jerrod J Onelio
- Kenneth H. Roberts
- Kenneth M Hill
- Mark F. Ramage
- Noel J. Lance
- Richard A Larsen
- Sidney H. Schwartz
Organizations
- United States Government Accountability Office