Audit Report 3-42: Audit of Travel Card and Purchase Card Controls
On September 29, 2003, the OIG issued Audit Report 3-42, Audit of Travel Card and Purchase Card Controls. The objectives of this audit were to determine if adequate controls existed to prevent and detect inappropriate use of travel and purchase cards, and whether only SBA employees held the travel cards. The OIG determined that the SBA lacked adequate controls to ensure that travel cards were used in accordance with applicable laws and regulations. As a result, some employees used travel card accounts for purposes other than those related to authorized Government travel, and accounts were not always cancelled or deactivated in a timely manner. Further, SBA employees were not held accountable for improper use of their travel cards. Additionally, purchase card statements in various SBA offices showed no evidence that the approving official ensured that the charges were for authorized purchases made in accordance with procurement regulations. The OIG issued three findings, namely: (1) The SBA’s controls did not adequately prevent and detect inappropriate travel card usage; (2) Individuals no longer employed by the SBA had active travel card accounts, and (3) Purchase card approving officials failed to review purchase card statements. The OIG made three recommendations.