Why We Did This Assessment
- OIG performs an annual risk assessment of USADF’s charge card programs pursuant to the Government Charge Card Abuse Prevention Act of 2012 (Public Law 112-194, Charge Card Act).
- We conducted the assessment in accordance with the Charge Card Act, OMB Circular No. A-123, and following internally established OIG policies that govern the planning, conducting, and reporting of this work product.
- The objective was to identify and analyze the risks of illegal, improper, or erroneous purchases and payments in USADF’s FY 2022 charge card programs and determine the necessity of an audit.
- We determined that the charge card programs poses a low risk to USADF, and that an audit of the programs is not warranted.
- Further, we found that the agency has (1) policies and procedures in place that address applicable internal control requirements and (2) adequate monitoring and reconciliation procedures to reduce the risk of illegal, improper, and erroneous purchases in the charge card program.
Why It Matters
- The Charge Card Act was enacted to prevent fraud, delinquency, or misuse that may exist in a federal agency’s charge card program.
- Our report does not include recommendations.