FY 2017 and FY 2018 Performance Audit of the U.S. Equal Employment Opportunity Commission Commercial Charge Card Program

We recommend that the Office of the Chief Financial Officer of the U.S. Equal
Employment Opportunity Commission enhance the documentation, monitoring, and
enforcement of its controls over the closure of charge card accounts.
 

• For purchase cards, the Administrative Officer (AO) or District Resources Manager
  (DRM) should maintain documentation of all account closures electronically or in
  hard copy. Documentation should include evidence of the name of the AO or DRM
  who received the employee's charge card, the date the card was turned in, the date the
  card was physically destroyed, and the date that account closure was confirmed by the
  Charge Card Vendor. The policy or procedure should include monitoring by the
  Agency/Organization Program Coordinator (A/OPC) and/or Agency
  Alternative/Organization Program Coordinator (AA/OPC) and appropriate
  disciplinary actions for noncompliance.
• For travel cards, the Charge Card Program Manager (CCPM) should maintain
  documentation of all account closures electronically or in hard copy. Documentation
  should include evidence of the name of the immediate supervisor and/or servicing
  Fiscal
  Year
  Report Number Report Name Date Issued
  2021 2020-002-AOIG Management Letter - FY 2020 Financial
  Statement Audit
  12/16/2020
  1. We recommend EEOC management create a control where management reviews, on a
  sample basis, at least quarterly, the approved PP&E disposals/retirements for
  conformity to EEOC SOP for OIT Excess Property that states, “When equipment is disposed of, an SF 120, SF 122, or SF 120 copy using GSAXcess, is approved by the
  EEOC Approving Official, CSD Backup or Property manager, evidenced by their
  signature and date.” EEOC management should follow-up with Approving Official(s),
  CSD Backup or Property management who have been found to not adhere to
  requirements of the SOPs for OIT Excess Property and require them to obtain additional
  training, to include certifying they have read the Approving Officials responsibilities,
  as it relates to the aforementioned control. (Repeat Finding)