U.S. Southern Command Government Purchase Card Controls Need Improvement to Prevent Improper Purchases.

摘要

We determined whether U.S. Southern Command's (USSOUTHCOM's) use of Government purchase cards (GPCs) complied with applicable laws and regulations. Section 2784, title 10, United States Code, requires the DoD Office of the Inspector General to periodically audit the DoD GPC Program. USSOUTHCOM cardholders did not complete purchases in accordance with GPC Program guidance. Specifically, cardholders did not: * provide sufficient supporting documentation for their purchases, * use mandatory sources of supply, or * have proper written authority to use the GPC. This occurred because the Agency/ Organization Program Coordinator in place at the time the transactions were made did not effectively oversee GPC use. As a result, USSOUTHCOM cardholders made 5,907 improper purchases (40.0 percent of the purchases we reviewed), valued at $5.1 million, from April 2012 through March 2013. Improper purchases made by an unauthorized cardholder may result in Antideficiency Act violations.