U.S. Southern Command Government Purchase Card Controls Need Improvement to Prevent Improper Purchases

Abstract

We determined whether U.S. Southern Command's (USSOUTHCOM's) use of Government purchase cards (GPCs) complied with applicable laws and regulations. Section 2784, title 10, United States Code, requires the DoD Office of the Inspector General to periodically audit the DoD GPC Program. USSOUTHCOM cardholders did not complete purchases in accordance with GPC Program guidance. Specifically, cardholders did not: * provide sufficient supporting documentation for their purchases, * use mandatory sources of supply, or * have proper written authority to use the GPC. This occurred because the Agency/ Organization Program Coordinator in place at the time the transactions were made did not effectively oversee GPC use. As a result, USSOUTHCOM cardholders made 5,907 improper purchases (40.0 percent of the purchases we reviewed), valued at $5.1 million, from April 2012 through March 2013. Improper purchases made by an unauthorized cardholder may result in Antideficiency Act violations.

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Document Details

Document Type
Technical Report
Publication Date
Dec 19, 2014
Accession Number
ADA615695

Entities

Organizations

  • Office of the Inspector General, U.S. Department of Defense

Tags

Communities of Interest

  • Biomedical
  • Human Systems

DTIC Thesaurus Topics

  • Contracts
  • Databases
  • Department Of Defense
  • Financial Management
  • Governments
  • Law
  • Management Personnel
  • Military Personnel
  • Office Personnel
  • Operations Security
  • Personnel Management
  • Statistical Samples
  • Task Forces
  • Unified Combatant Commands
  • United States
  • United States Government
  • United States Southern Command

Readers

  • Defense Financial Management and Audit.
  • Gender and Food Studies
  • Irregular Warfare and Special Operations Cyberspace Operations against Adversarial Threats.