Defense Commissary Agency Management of Manufacturer Coupons

摘要

The Defense Commissary Agency (DeCA) accepts manufacturer coupons from customers at commissary stores. DeCA contracts with a coupon clearinghouse to process the coupons and to invoice manufacturers for the face value of the coupons and a handling fee. Annually, DeCA accepts about 324 million manufacturer coupons with an estimated face value of $215 million. The audit objectives were to determine whether DeCA was efficiently and effectively accounting for and processing manufacturer coupons, and whether current regulations and guidance were complied with and needed. We also evaluated the effectiveness of related management controls.