Report 17-07: FY 2016 SBA Charge Card Programs Risk Assessment and Status of Prior Audit Recommendations
… Card Abuse Prevention Act of 2012. Our objectives were to (1) assess risks of illegal, improper, or erroneous … While SBA has implemented internal controls and guidance to administer its travel and purchase charge card programs, … Specifically, SBA has not implemented a formal policy to timely collect on delinquent travel cardholder accounts, …