Rationalization and Internal Control: Improving Marine Corps Unit-Level Internal Management Controls for the Government-Wide Commercial Purchase Card Program

Abstract

Numerous newspaper articles and other reports echoing toe issue highlighted by the preceding quote, coupled with other documents such as the Marine Corps' semi-annual review of its Government-wide Commercial Purchase Card (GCPC) Program for the first half of fiscal year (FY) 2003, led the author of this article to review GCPC usage in the Marine Corps as the basis for a Naval Postgraduate School Master of Business Administration thesis. The following paragraphs are a summation of the analysis made in that thesis by the author and Lieutenant Colonel Robert J. Darling, USMC. Although the GCPC program has proven to be of tremendous value to the Department of Defense (DoD), it has also experienced high levels of fraud, waste, and abuse. Many of the difficulties DoD bas experienced with the GCPC program are results of weaknesses in the program's internal control environment. The recommendations in this article are offered as a means to improve that environment.

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Document Details

Document Type
Technical Report
Publication Date
Dec 01, 2003
Accession Number
ADA423381

Entities

People

  • Lewis E. Wood

Organizations

  • Naval Postgraduate School

Tags

Communities of Interest

  • Materials and Manufacturing Processes

DTIC Thesaurus Topics

  • Acquisition
  • Administrative Personnel
  • Business Administration
  • Commerce
  • Contracts
  • Defense Mechanisms
  • Department Of Defense
  • Financial Management
  • Government Employees
  • Governments
  • Instructions
  • Marine Corps
  • Procurement
  • Program Management
  • Task Forces
  • Training
  • United States

Readers

  • Defense Acquisition Program Management
  • Maritime Combat Support and Expeditionary Logistics.
  • Military History of the United States in the 20th Century.