United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2001-11-30 monographic deposited born digital 84 p. GA 1.13:GAO-02-32 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-02-32 P0b002ee180378442 f:d0232 DGPO 2010-08-12 2011-03-28 GAOREPORTS-GAO-02-32 machine generated eng fdlp REPORT GAOREPORTS-GAO-02-32 GAO-02-32 Internal controls Credit Fraud Accountability San Diego (CA) Other Written Product A02507

GAO studied purchase card activity at the Space and Naval Warfare Systems Command (SPAWAR) Systems Center San Diego and the Navy Public Works Center in San Diego. GAO reported that the two units had a significant breakdown in internal controls over the $68 million in fiscal year 2000 purchase card transactions tested. GAO found fraudulent, improper, and abusive purchases and theft and misuse of government property. Neither SPAWAR nor the Navy Public Works Center had effective policies for issuance of purchase cards, establishing credit limits, and minimizing the federal government's financial exposure. Any employee having supervisory approval could get a card. These units did not perform credit checks on prospective cardholders. GAO also found that: (1) nearly half of SPAWAR's fiscal year 2000 purchase card transactions and over half of the Navy Public Works Center's transactions were made by employees who did not have documented evidence of timely training; (2) policies for rebate management were deficient, including a lack of procedures to maximize rebates and ensure that bank calculations of rebates were correct; and (3) management was not effectively utilizing internal reviews and audits to determine whether purchase card internal controls were effectively implemented. These specific internal control weaknesses contributed to additional purchases that are potentially fraudulent, improper, or abusive. GAO summarized this report in testimony before Congress (GAO-01-995T, July 2001). https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-02-32/html/GAOREPORTS-GAO-02-32.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-02-32/pdf/GAOREPORTS-GAO-02-32.pdf GAO-02-32 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-02-32 Other Written Product GAO-02-32; Purchase Cards: Control Weaknesses Leave Two Navy Units Vulnerable to Fraud and Abuse; Internal controls Credit Fraud Accountability San Diego (CA) Title 31 Section 1301 Title 31 Section 3321 Title 31 Section 3322 Title 31 Section 3325 Title 31 Section 3327 Title 31 Section 3335 Title 31 Section 3512 Title 31 Section 3528 31 U.S.C. 1301 31 U.S.C. 3321 31 U.S.C. 3322 31 U.S.C. 3325 31 U.S.C. 3327 31 U.S.C. 3335 31 U.S.C. 3512 31 U.S.C. 3528 Public Law 106-65