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GOA Report
The Government Accountibility Office report on the ease of buying military gr...
From Steven Hodson
a
GAO
United States General Accounting Office
Report to Congressional Requesters
June 2002
PURCHASE CARDSControl WeaknessesLeave Army Vulnerable to Fraud,Waste, and Abuse
Page iGAO-02-732 Army Purchase Card Control
Contents
1Results in Brief 3Background7Weaknesses in Overall Control Environment for Army PurchaseCard Program10Critical Internal Control Activities and Techniques Not EffectivelyImplemented27Potentially Fraudulent, Improper, and Abusive or QuestionableTransactions43Conclusions59Recommendations for Executive Action59 Agency Comments and Our Evaluation62
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Tables
Table1: Program Coordinators’ Span of Control24Table2: Internal Control Activity Statistical Testing FailureRates28Table3: Advance Approval Failure Rates30Table4: Independent Receiving Failure Rates32Table5: Approving Official Review Failure Rates36Table6: Existence of Invoice Failure Rates39Table7: Property Items Not Recorded in Property Books41Table8: Examples of Potentially Fraudulent Army Purchase CardTransactions44Table9: Examples of Purchases Intended for Personal Use49Table10: Examples of Abusive or Questionable Purchases56Table11: Major Commands and Installations Audited65Table12: Number and Value of Army Transactions in Fiscal Year200169
Figures
Contents
Page iiGAO-02-732 Army Purchase Card Control
Abbreviations
DODDepartment of Defense JWODJavits-Wagner-O’Day Act
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Overview of Army Purchase Card ProgramAppendixII for US Air Force: d02732
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| Upload Date: | 01/25/2008 |
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