Excerpt from a recent Department of Defense OIG audit followup to previous audit:
We determined that DoD management (cardholder’s commander or supervisor) and travel card officials did not take appropriate action when notified by the DoD OIG, during the previous audit, that cardholders had potentially misused their travel card. In this follow-up audit, we reviewed management’s actions for 30 nonstatistically selected cardholders with the highest dollar amount of high-risk transactions that had been referred to management in the prior audit. During this audit, we found that:
- DoD management and travel card officials did not perform adequate reviews for the sampled cardholders;
- DoD management did not initiate travel voucher reviews for cardholders with travel card personal use to determine whether there were improper payments; specifically, 22 of 29 cardholders (1 cardholder did not have travel vouchers during the period of review) sought and received reimbursements on 131 vouchers totaling $8,544 that directly reimbursed or indirectly may have reimbursed the cardholder’s personal use of the travel card (see Appendix D for DoD management collection efforts of overpayments); and
- DoD management did not consistently consider the security implications of improper personal use of the travel card; specifically, only 2 of 30 cardholders (5 cardholders did not have security clearances) were reported to the appropriate adjudicative facility prior to this audit (see Appendix E for DoD management actions on security clearances).