Fiscal Year 2016 Risk Assessment of the Social Security Administration’s Charge Card Programs
View full auditBackground
The objective was to analyze the risk of illegal, improper and erroneous purchases made through the Social Security Administration’s (SSA) charge card programs.
Recommendations
It was recommended that SSA:
- Issue a reminder to help ensure compliance with policy and procedures for recording purchase card transactions in purchase order logs and retaining adequate records indicating receipt and acceptance of goods.
- Assess the split purchases identified to determine whether they were detected by monitoring processes, and then adjust the monitoring process to identify and resolve such transactions, as needed.
- Implement a verification process to ensure purchase card training completion, certification, and other related information are included in the applicable training records.
- Remind Approving Officials to timely complete all required actions of purchase card termination when an employee leaves to ensure the delegation of acquisition authority is terminated, purchase cards are destroyed and accounts are canceled.
- Determine the appropriateness of, and take appropriate actions, regarding the questionable transaction that occurred over a weekend.
