USAID’s Travel Card Program Complied with the Government Charge Card Abuse Prevention Act in Fiscal Year 2020

Audit Report
Report Number
0-000-21-009-C

The Office of Inspector General (OIG) contracted with the independent certified public accounting firm of GKA P.C. Certified Public Accountants and Management Consultants (GKA) to conduct an audit of USAID’s travel card program for fiscal year (FY) 2020.  The objectives of the audit were to (1) assess, identify, and analyze the risks of illegal, improper, or erroneous purchases and payments, (2) determine whether USAID’s internal controls for travel cards were effectively developed and implemented to prevent and detect travel card fraud, misuse, and abuse by program participants, and (3) determine whether government-issued travel card holders used the travel cards only for purchases allowed by laws and regulations, including the Federal Travel Regulation (FTR).  The audit firm concluded that USAID complied with the requirements of the Government Charge Card Abuse Prevention Act of 2012 with respect to its travel card program. Additionally, the audit firm concluded that (1) the assessed risks of illegal, improper, or erroneous purchases and payments are low, (2) USAID’s internal controls for travel cards were effectively developed and implemented to prevent and detect travel card fraud, misuse, and abuse by program participants, and (3) government-issued travel card holders used the travel cards only for purchases allowed by laws and regulations, including the FTR. GKA made no recommendations and OIG requires no agency action to address the audit results.

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