Assessment of MCC’s FY 2020 Charge Card Programs Identified a Moderate Risk of Illegal, Improper, or Erroneous Purchases and Payments

Audit Report
Report Number
0-MCC-21-008-C

The Office of Inspector General (OIG) contracted with the independent certified public accounting firm of CliftonLarsonAllen LLP to assess the risks of illegal, improper, and erroneous purchases and payments in MCC’s FY2020 charge card programs.  The audit firm concluded that MCC’s charge card programs posed a moderate risk of illegal, improper, and erroneous purchases and payments in FY2020.  This assessment of moderate risk remains unchanged from the FY 2018 and FY 2019 assessments, respectively.  To help strengthen MCC’s internal controls over its charge card programs, the auditors made three recommendations, which OIG considers open and unresolved pending written notification of actions planned or taken to reach management decisions.

0-MCC-21-008-C.pdf564.42 KB

Recommendations

Recommendation
1

Implement a review process incorporating charge card spending analytics on a monthly basis to identify potential areas of abuse.

Questioned Cost
0
Funds for Better Use
0
Close Date
Recommendation
2

Revise the receipt requirements for expenses susceptible to potential abuse such as ground transportation and miscellaneous charges.

Questioned Cost
0
Funds for Better Use
0
Close Date
Recommendation
3

Improve its voucher review process to identify travel claims that may be excessive or wasteful.

Questioned Cost
0
Funds for Better Use
0
Close Date