“DHS generally had an adequate framework for internal controls to manage its purchase card program. However, the department needs to improve its implementation of some internal controls to mitigate the inherent risks associated with purchase card use. The department needs to strengthen its post payment audit process to ensure that component personnel are complying with appropriate purchase card controls, and needs to ensure that the process identifies and tests high-risk transactions. Department personnel did not verify the results of component reviews and did not effectively target high-risk transactions for review. Of the transactions we reviewed, 93% did not comply with at least one of the internal control elements based on OMB requirements. Additionally, the departments Purchase Card Manual and components guidance were incomplete and inconsistent. As a result, the department cannot be sure that purchase cards are always used for their intended purpose.”
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