On March 27, 2020, the President signed into law the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). To date, the CARES Act has provided the U.S. Department of the Interior (DOI) with $909.7 million, which includes direct apportionments totaling $756 million and a $153.7 million transfer from the U.S. Department of Education.
In this report we present lessons learned and risks identified in our prior work—both audits and investigations—that the DOI should consider as it makes purchases under the CARES Act. We have found that the following factors are crucial for successful oversight of purchase cards transactions:
• Ensuring sufficient documentation for purchases
• Timely reviews and approvals of statements or transactions
• Using mandatory sources for purchases
• Training cardholders and approving officials