Audit of Travel and Purchase Cards Final Report

UNITED STATES GOVERNMENT National Labor Relations Board Office of Inspector General Audit of Travel and Purchase Cards Report No. OIG-AMR-36-02-02 September 2002 INSPECTOR GENERAL NATIONAL LABOR RELATIONS BOARD WASHINGTON, DC 20570 September 13, 2002 I hereby submit an Audit of Travel and Purchase Cards, Report No. OIG-AMR-36-02-02. This review was conducted to ascertain whether the travel and purchase card programs are operating in conformance with applicable laws, regulations, and Agency’s policies and procedures. Overall, the Travel Card Program is generally operating as intended, although internal control procedures were not sufficiently established to prevent or detect improper use. The Purchase Card Program greatly facilitated the procurement process, but internal control procedures were not sufficiently followed to prevent or detect improper use. Over 1,200 employees used travel cards to make 18,675 purchases and obtain 1,613 cash advances between October 1, 2000 and December 31, 2001. Information provided to Agency employees clearly describes proper use of travel cards. Approximately 96 percent of transactions were for authorized purposes. Purchase limits were not exceeded without proper authorization. Also, the Agency monitored delinquent accounts. We identified several weaknesses in the process. Travel cards were not fully utilized by ...