We conducted a risk assessment of GSA’s travel card program to identify and analyze risks of illegal, improper, or erroneous purchases related to GSA’s travel cards. In addition, the risk assessment is used to determine the appropriate scope, frequency, and number of periodic audits of the travel card program. We based our risk assessment on GSA’s Fiscal Year (FY) 2024 travel card data and five risk categories: (1) high-risk transactions, (2) internal controls, (3) training, (4) previous audits, and (5) GSA Office of Inspector General’s Office of Investigations (GSA OIG Investigative) input.
We assessed the overall risk for GSA’s travel card program as low as we determined all but one risk category as low risk. Additionally, in response to a recent executive order, GSA has implemented additional controls by reducing its travel card spending limits to $1 without an approved travel authorization. As a result, we are not including an audit of GSA’s travel card program in our FY 2026 audit plan. GSA officials must continue prudent oversight of the travel card program to ensure that internal controls intended to safeguard taxpayer funds are fully implemented and followed by GSA travel cardholders.
