We conducted a risk assessment of GSA’s charge card program to identify and analyze risks of illegal, improper, or erroneous purchases related to GSA’s purchase and travel cards. We based our risk assessment on limited testing of purchase card transactions and our Audit of GSA’s Fiscal Year 2023 Travel Card Program (travel card audit).
We assessed the risk for GSA’s purchase card program as moderate. Our limited testing of transactions processed in Fiscal Year (FY) 2023 showed one instance of a cardholder failing to upload the required supporting receipt for a purchase in Pegasys. We suggest that the Office of Administrative Services (OAS) continue to improve its purchase card controls to ensure that cardholders upload supporting receipts into GSA’s system of record.
Additionally, we noted that OAS resolved all high-risk transactions that it had deemed questionable. The system identifies for resolution purchases that contain certain words, such as casino, gift, or party.
We assessed the risk for GSA’s travel card program as low. In our travel card audit, we found that OAS could improve its procedures to prevent, track, and stop some erroneous charges. However, since travel cards are individually billed accounts and liability rests with the cardholder and not the Agency, they continue to be inherently low risk to GSA.
