Performance Audit of AmeriCorps' Charge Card Program for Fiscal Year 2021
Open Recommendations
Develop an oversight mechanism to retain receipts and monthly reconciliations to ensure record retention. (Finding 1)
Develop an oversight mechanism to hold cardholders and Approving Officials accountable for timely completion and approval of monthly statement reconciliation and consider disciplinary actions for repeat offenders. (Finding 1)
Revise purchase request and approval controls to implement a mechanism to hold cardholders accountable to obtain Approving Official’s approval prior to making purchases. (Finding 2)
Verify purchase transactions were for allowable expenses and consider remediation action of any unallowable or unauthorized charges. (Findings 2 and 3)
Develop and document a mechanism to hold the Agency Program Coordinator accountable for proper oversight of the overall purchase card program including periodic review of the supporting documentations, certificates of training, monthly reconciliation, and purchase request forms maintained by the Approving Officials. (Findings 1, 2, 3, 4)
Provide training for Approving Officials to ensure proper retention of required supporting documentations such as the evidence of cardholder’s reconciliation of statements, Approving Official’s approval of the statement, signed purchase request forms, copies of receipt/invoices, and certificate of training. (Findings 1, 2, 3, 4)
Implement a mechanism to hold travelers accountable to obtain travel approval prior to travel dates. (Finding 5)
Verify travel card transactions were for allowable expenses and consider remediation action of any unallowable or unauthorized charges. (Findings 5 and 7)
Develop an oversight mechanism to enforce its controls record retention of travel receipts and timely submission of travel authorizations and vouchers in accordance with Federal Travel Regulation and AmeriCorps policies and procedures. (Finding 5 and 6)
Research and verify that the travels were for official business purposes and maintain proper documentations to support the travel related charges. (Finding 7)
Develop and document a monitoring control to ensure Centrally Billed Accounts (CBA) Citibank statements are properly reconciled prior to payment submission. (Finding 8)
Implement a mechanism to hold Office of Human Capital accountable for timely notification of employee termination to the Agency Program Coordinator upon completion of exit form. (Finding 9)
Coordinate with Treasury Administrative Resource Center to timely disable the terminated employee’s account and identify root cause for accounts that are not closed timely. (Finding 9)
Follow up on the 36 separated cardholder accounts to verify no charges were made after employee separation date. (Finding 9)
Perform a root cause analysis of the untimely account closeout and develop remediation plan as appropriate. (Finding 9)