Audit Report
Report Number
0-000-24-008-C
Why We Did This Audit
- We contracted with the independent certified public accounting firm of GKA P.C. Certified Public Accountants & Consultants (GKA) to conduct an audit of USAID’s travel card program as required by Public Law 112-194, the Government Charge Card Abuse Prevention Act of 2012 (the Act).
- USAID and other executive agencies that issue travel cards must establish and maintain safeguards and internal controls for travel card programs and conduct periodic audits or reviews to analyze risks of illegal, improper, or erroneous purchases and payments. Findings of the audits along with recommendations are to be reported to the executive agency, the Office of Management and Budget, and Congress.
- The audit objectives were to (1) assess, identify, and analyze the risk 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, included the Federal Travel Regulation (FTR).
What We Found
- GKA concluded that USAID complied with the requirements of the Act with respect to its travel card program.
- Specifically, GKA concluded that (1) the assessed risk of illegal, improper, or erroneous purchases and payments was low, (2) USAID’s internal controls for travel cards were effectively developed and implemented to prevent and detect travel card fraud, and (3) government-issued travel card holders used the travel cards only for purchases allowed by laws and regulations, including the FTR.
Why It Matters
- The Act reinforces efforts to prevent fraud, waste, and abuse of government-wide travel card programs.
- We made no recommendations for agency action to address the audit results.
0-000-24-008-C.pdf585.45 KB