Misuse of Government Purchase Cards (Updated July 30, 2008)

机译：滥用政府采购卡（2008年7月30日更新）

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Since the mid-1990s, the use of government purchase cards has expanded at a rapid rate. Spurred by legislative and regulatory reforms designed to increase the use of purchase cards for small acquisitions, the dollar volume of government purchase card transactions grew from $527 million in FY1993, to $18.7 billion in FY2007. While the use of purchase cards has been credited with reducing administrative costs, audits of agency purchase card programs have found varying degrees of waste, fraud, and abuse. One of the most common risk factors cited by auditors is a weak internal control environment: many agencies have failed to implement adequate safeguards against card misuse, even as their purchase card programs grew. In response to these findings, Congress has held hearings and legislation has been introduced that would enhance the management and oversight of agency purchase card programs. One of the most comprehensive proposals before the 110th Congress is the Government Credit Card Abuse Prevention Act, which was introduced on March 7, 2007, in both the Senate (S. 789) and the House (H.R. 1395). Drawing on GAO recommendations, the bill would require agencies, other than the Department of Defense (DOD), to implement a specific set of internal controls, establish penalties for employees who misuse agency purchase cards, and conduct periodic risk assessments and audits of agency purchase card programs. DOD would be required to expand its use of technology to prevent and identify fraudulent purchases, conduct periodic risk assessments and audits, and develop more specific rules regarding card deactivation of former DOD employees. This report begins by providing background on agency purchase card programs. It then discusses identified weaknesses in agency purchase card controls that have contributed to card misuse, and examines legislation introduced in the 110th Congress that would address these weaknesses. The report will be updated as events warrant.

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作者
Hatch, G. L.;
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年度 2008
页码 p.1-16
总页数 16
原文格式 PDF
正文语种 eng
中图分类工业技术;
关键词
Fraud; Cards; Misuse; Policy proposals; Staffing levels; Congressional reports; Program management; Federal government employees; Auditing; Weaknesses; Internal controls; Penalties;

机译：欺诈;卡;滥用;政策建议;人员配置;国会报告;计划管理;联邦政府雇员;审计;弱点;内部控制;处罚;

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Misuse of Government Purchase Cards (Updated July 30, 2008)

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