Assessment of USAID’s Purchase Card Program Showed Low Risk of Improper Purchases and Payments in Fiscal Year 2021 (0-000-22-015-C)
Public Law 112-194, The Government Charge Card Abuse Prevention Act of 2012 (the Charge Card Act), requires OIGs to conduct periodic risk assessments of agency charge card programs to assess the risk of illegal, improper, or erroneous purchases and payments. We contracted with the independent certified public accounting firm of GKA P.C. Certified Public Accountants and Consultants (GKA) to conduct a risk assessment of USAID’s purchase card program for fiscal year 2021 and determine whether the results justify performing an audit in compliance with the Charge Card Act. GKA concluded that the overall risk was low for the purchase card program and that the results did not warrant an audit.