| Internal Control Issue |
Policy |
Component |
Cardholders were unaware they are precluded from purchasing certain items with their purchase cards. |
JMD policy indicates certain items that are not allowed to be purchased using the government credit card. Additionally, EOUSA policy states that the purchase card may not be used for personal purchases, ATM transactions, Travel and subsistence (except as defined at FAR). |
EOUSA, FBI, BOP, USMS, DEA, CRS |
Refresher training was not provided. |
OMB Circular A-123, Appendix B states that purchase card refresher training must be completed every three years. |
ATF, FBI, USMS, OJP |
Average Cardholder to AO Ratio was higher than the JMD prescribed 15:1 ratio. |
JMD policy states that the approving official cannot have oversight of more than 15 cardholder accounts. |
ATF, FBI |
The cardholders did not verify funds prior to purchase. |
In accordance with Federal Appropriations Law, funds must be certified available in writing prior to placing the purchase card order. In addition FAR 1602-2 states that contracting officers responsibilities include ensuring that sufficient funds are available. |
ATF |
The cardholder did not document the availability of funds. |
In accordance with Federal Appropriations Law, funds must be certified available in writing prior to placing the purchase card order. In addition FAR 1602-2 states that contracting officers responsibilities include ensuring that sufficient funds are available. |
ATF, OJP, CRS |
The cardholder/AO did not retain all required supporting documentation. |
JMD policy states that cardholders have the responsibilities to maintain a purchase card file for each month of the fiscal year. The file should include purchase card request, certified funding documentation for purchases, applicable FAR and department clauses/provisions, receiving report or statement that the goods/services have been received, invoice and statement. |
ATF, BOP, FBI, USMS |