Audit of the Air Force Nonappropriated Fund Government Purchase Card Program DoDIG-2019-113View full audit
This investigation determined whether government purchase card (GPC) cardholders under the Air Force Nonappropriated Fund Purchasing Office properly made and documented purchases in accordance with applicable laws and regulations.
It was recommended that the Director of the Air Force Nonappropriated Fund Purchasing Office:
- Establish an annual requirement to review cardholder delegations of purchase authority to determine if the current installation program coordinator is establishing and retaining purchase limits to meet mission requirements.
- Review the statistically sampled purchases that did not include the required supporting documentation or that included erroneously paid sales tax to determine if the purchases were improper payments and report confirmed improper payments in accordance with the Improper Payments Elimination and Recovery Improvement Act.
- Establish procedures in AFI 34‑275 for retaining documentation when cardholders separate from an organization.
- Develop procedures in AFI 34‑275 to ensure that cardholders retain documentation that:
- Supports the purchase approval.
- Verifies that items or services were received.
- Proves all items or services were purchased.
- Describes the items or services.
- Provides the reason for the purchase.
- Identifies for whom the purchase was made.
- Direct all installation program coordinators, approving officials, and cardholders to determine whether the purchases are tax‑exempt and recoup any erroneously paid sales tax.
- Identify purchases that are logically associated or purchased together and aggregate them to obtain lower prices and standardize requirements, as well as incorporate a requirement for aggregation into policy.