EPA OIG assessed that the risk for the EPA’s purchase card and convenience check program is high enough to warrant an audit because of noncompliance with existing controls.
OIG’s risk assessment noted the following concerns:
- None of the 18 transactions reviewed complied with all 14 internal controls tested.
- Two of the 18 transactions, totaling $14,985, were for fitness memberships improperly paid for in advance.
- The agency blocked high-risk Merchant Category Codes that would cause the transactions to be declined, but this internal control did not work.
- The Office of Acquisition Management did not document regular reviews of individual card holder transaction reports.
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