Assessment of MCC's Fiscal Year 2018 Charge Card Programs Shows Risk of Improper Purchases and Payments Has Increased to Moderate

Audit Report
Report Number
0-MCC-20-003-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 FY 2018 charge card programs. The audit firm concluded that MCC’s charge card programs posed a moderate risk of illegal, improper, or erroneous purchases and payments in FY 2018. Notably, this is an increase in risk from last year’s assessment of MCC’s charge card programs in FY 2017, which found the risk to be low. To help strengthen MCC’s internal control over its charge card programs, the auditors made two recommendations, which OIG considers resolved but open pending completion of planned activities.

0-MCC-20-003-C.pdf866.23 KB

Recommendations

Recommendation
1

MCC enforce MCC's travel policy and disallow authorization and reimbursement of lodging expense at rest stop on the Travel Authorization and Travel Voucher when the traveler flies Business Class for any portion of the TDY travel.

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

MCC enforce MCC's travel policy and disallow reimbursement of early check-in fee when the traveler inappropriately claims additional lodging expense as early check-in fee.

Questioned Cost
0
Funds for Better Use
0
Close Date