We conducted a risk assessment of GSA’s charge card program to identify and analyze risks of illegal, improper, or erroneous purchases related to GSA’s purchase and travel cards. We based our risk assessment on limited testing of purchase and travel card transactions.
We assessed the risk for GSA’s purchase card program as moderate. Through our limited purchase card testing, we noted the Office of Administrative Services (OAS) maintained a 100 percent follow-up rate for high-risk transactions that it had deemed questionable (e.g., purchases containing the words casino, gift, or party). However, we found that OAS should continue to improve its purchase card controls to ensure that cardholders upload supporting documentation into GSA’s system of record. In addition, we found that GSA should ensure that purchase cardholder refresher training requirements are documented consistently.
We assessed the risk for GSA’s travel card program as low. Through our limited travel card testing, we noted that OAS maintained its process to ensure that GSA travel cardholders complete mandatory travel card training every 2 years. Since travel cards are individually billed accounts and liability rests with the cardholder and not the Agency, they continue to be inherently low risk to GSA.