Department of Justice Purchase Card Expenditures Related to Hurricane Recovery Efforts
Audit Report 06-36
Office of the Inspector General
We audited hurricane relief purchase card transactions in eight DOJ components.13 The audit covered the period from August 2005 to December 2005. The audit was conducted in accordance with the generally accepted Government Auditing Standards.
Compliance with laws and regulations is the responsibility of the individual components. In connection with the audit and as required by the Standards, we reviewed procedures, activities, and records to obtain reasonable assurance about the components’ compliance with laws, regulations, and Office of Management and Budget (OMB) criteria that, if not complied with, could have a material effect on program operations.
Our audit included examining, on a test basis, evidence about laws, regulations, and OMB Circulars. The specific laws and regulations for which we conducted tests are contained in the relevant portions of:
We also reviewed the following laws and regulations, and purchase card related documentation and procedural manuals applicable to the components’ administration of the hurricane relief purchase card transactions:
Except for the instances of noncompliance identified in the Audit Results section of this report, the hurricane relief purchase card transactions were in compliance with the laws and regulations referred to above.
|« Previous||Table of Contents||Next »|