The U.S. Department of the Interior (DOI) Needs to Improve Internal Controls Over the Purchase Card Program
View full audit [PDF, 25 pages]Background
This audit‘s objectives were to determine whether:
- The bureaus implemented enhanced internal controls for the increase in the micropurchase limit from $3,500 to $10,000.
- Any cardholders in the audit sample of purchase card transactions misused their purchase cards.
- Any cardholders used their purchase cards for purchases above $3,500 and $10,000.
Recommendations
It was recommended that DOI and its bureaus:
- Develop internal controls and increase accountability actions so that cardholders and Approving Officials review transactions and attach supporting documents that can be used to identify what was purchased, for whom and why.
- Hold the individuals accountable who do not perform reviews in accordance with policy.
- Work with the vendor bank to develop an online review and approval system for cardholders and Approving Officials and develop policies and procedures that require cardholders and approving officials to use the bank’s online system to review and approve transactions.
- Develop internal controls to ensure that cardholders and Approving Officials are taking and documenting completion of the required annual purchase card training.
- Develop internal controls to ensure that only warranted contracting officers make purchases above the micropurchase threshold.
