Our ongoing review of the use of Coronavirus Aid, Relief, and Economic Security (CARES) Act funds has identified a significant number of transactions that appear to be impermissible split purchases and that reflect possible misuse of U.S. Department of the Interior (DOI) purchase cards. We are examining some of these transactions as potential fraud. Previous investigative and audit reports from our office have identified gaps in bureau oversight of the DOI’s Government Purchase Card Program.
Until effective controls are implemented and enforced consistently throughout all bureaus and offices, the DOI’s Government Purchase Card Program will continue to be at risk for improper purchases and other noncompliance with applicable laws and regulations.
In this management advisory we describe findings related to our review of pandemic-related DOI purchase card transactions, specifically (1) a number of transactions that appeared to be prohibited split purchases and (2) ineffective or missing internal controls over purchase card use. We make three recommendations to help the DOI prevent fraud, waste, and mismanagement in its Government Purchase Card Program.