EEOC has developed standard operating procedures (SOPs) for EEOC’s Government Commercial Purchase Card and Government-wide Travel Card Programs on the proper use of purchase and travel cards, however the version provided to us during our test period was out of date and did not include any updates for the current accounting system in operation as of October 1, 2011. We did find that the SOPs were substantially compliant with OMB A-123, Appendix B; however the documents did not address all requirements.
Our audit found deficiencies in key controls related to the charge card program, such as support for issued cardholder accounts, account activation and closure support, approvals of transactions, required training, charge card limits, and supporting documentation for transactions. These violations of policies were generally unnoticed due to a lack of oversight and monitoring procedures in place to ensure internal controls are operating effectively. HRK issued nine (9) Statement of Fact (SOF) Memorandums to EEOC concerning the identified deficiencies and best practices.