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 2004-06-07 monographic deposited born digital 62 p. GA 1.13:GAO-04-737 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-737 P0b002ee180395781 f:d04737 DGPO 2010-08-12 2011-03-24 GAOREPORTS-GAO-04-737 machine generated eng fdlp REPORT GAOREPORTS-GAO-04-737 GAO-04-737 Accounting procedures Credit sales Fraud Internal controls Program abuses Federal procurement Questionable payments Questionable procurement charges Government purchase cards Other Written Product A10405 The Department of Veterans Affairs Office of Inspector General (OIG) has identified significant vulnerabilities in Veterans Affairs' (VA) use of government purchase cards. In its April 26, 2004 report, the OIG reported instances of fraudulent activity totaling $435,900, and numerous improper and questionable uses of the purchase cards totaling $1.1 million. Given that VHA comprised at least 90 percent of VA's dollar and transaction volume for fiscal year 2002, GAO was asked to determine whether existing controls at VHA were designed to provide reasonable assurance that in the future, improper purchases would be prevented or detected in the normal course of business, purchase card and convenience check expenditures were made in compliance with applicable laws and regulations, and purchases were made for a reasonable cost and a valid government need. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-737/html/GAOREPORTS-GAO-04-737.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-737/pdf/GAOREPORTS-GAO-04-737.pdf GAO-04-737 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-737 Other Written Product GAO-04-737; VHA Purchase Cards: Internal Controls Over the Purchase Card Program Need Improvement; Accounting procedures Credit sales Fraud Internal controls Program abuses Federal procurement Questionable payments Questionable procurement charges Government purchase cards Volume 111 Page 251 111 Stat. 251 Public Law 105-33