Assessment of MCC's FY 2019 Charge Card Programs Identified a Moderate Risk of Improper Purchases and Payments

Audit Report
Report Number
0-MCC-20-013-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 FY2019 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 FY2019. This assessment of moderate risk remains unchanged from the last assessment in FY2018. To help strengthen MCC’s internal controls over its charge card programs, the auditors made four recommendations, which OIG considers resolved but open pending completion of planned activities.
0-MCC-20-013-C.pdf482.91 KB

Recommendations

Recommendation
1

MCC's Chief Financial Officer develop and document a mechanism to hold travelers accountable for all cash advances.

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

MCC's Chief Financial Officer Establish and require all MCC personnel to obtain training on MCC's internal policy on use of travel cards and allowable expenses for travel.

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

MCC's Chief Financial Officer enforce MCC's travel policy to require travelers to obtain and retain receipts for all applicable and relevant travel expenses incurred and readily produce receipts
upon request by MCC.

Questioned Cost
0
Funds for Better Use
0
Close Date
Recommendation
4

MCC's Chief Financial Officer develop and document a mechanism to ensure training and lodging with relation to on boarding/new assignment processes are effectively pre-planned to eliminate unnecessary Temporary Duty Travel expense, including pre-scheduling and confirming availability of trainings prior to the traveler undertaking travel.

Questioned Cost
0
Funds for Better Use
0
Close Date