Audit of NARA's Purchase Card Program

Enhancing instructions to approving officials to look for sales tax paid by a cardholder, recurring purchases, and split purchases.

Documenting the monitoring of purchase card transactions to ensure split purchases are not occurring.

Documenting the monitoring of purchase card transactions to ensure cardholders’ recover sales tax paid and/or make a good-faith attempt to recover sales tax paid.

Enhancing the monitoring of the approving officials timely verification of purchase card transactions.

Monitoring purchase card transactions to ensure separation of duties from authorizing the purchases and making purchases.

Ensure Accounting Policy and Operations and Acquisitions purchase card policies are updated to reflect current practices.

Ensure Accounting Policy and Operations and Acquisitions update the controls and the methods used to monitor controls associated with the purchase card program.

Enforce the current policy of rescinding cardholder and approving official privileges if they fail to complete refresher training.

Improve the alternate control by informing cardholders and approving officials months prior to the refresher training due date.