Assessment of the United States African Development Foundation's Fiscal Year 2015 Government Charge Card Programs

The assessment was conducted from October 1, 2014, through September 30, 2015, and from October 1, 2015, to March 31, 2016, at OIG and USADF offices in Washington, D.C. The OIG evaluated the data to assess the risk level associated with USADF's charge card programs and determined that the risk level was low. The assessment found that USADF had implemented policies and procedures to issue charge cards, monitor spending, and comply with the reporting requirements of the Charge Card Act in effect during FY 2015. The review of USADF's charge card management plan for FY 2015 found that its submission was in accordance with the Office of Management and Budget (OMB) memorandum. The assessment also found that no open recommendations or any recommendations closed in FY 2015 related to government charge card programs. Additionally, the data on the amount of funds in FY 2015 showed that USADF did not exceed the $10 million threshold, which would have triggered an automatic OIG review or audit of the travel card program. The OIG determined that it would not conduct an audit or review of USADF's government charge card programs at this time, but would perform a risk assessment of the FY 2016 transactions and reevaluate whether to perform an audit after the close of the fiscal year. The OIG also evaluated management comments on the draft report, which expressed pleasure with the results of the risk assessment and appreciation for the validation it provided. The management comments stated that USADF strives to ensure that federal funds are protected and spent wisely, and that the independent look and validation provided by the assessment was appreciated. The assessment team conducted the risk assessment following internally established OIG policies that govern the planning, conducting, and reporting of this work product. The team obtained sufficient, appropriate evidence to provide a reasonable basis for their findings and conclusions in accordance with their assessment objective. The evidence obtained provided a reasonable basis for the findings and conclusions. The risk assessment was conducted using a variety of methods, including interviewing USADF staff, reviewing the Charge Card Act, OMB Memorandum M-13-21, and other laws and regulations, reviewing policies and procedures in effect during FY 2015, determining the number of government charge cards issued to USADF employees and the number of centrally billed accounts in FY 2015, obtaining and reviewing travel card, purchase card, and centrally billed account transaction data for FY 2015, and assessing risk exposure—the likelihood of illegal, improper, or erroneous purchases and payments. The assessment found that USADF's government charge card programs were in compliance with the Charge Card Act and that the risk level was low. The OIG determined that it would not conduct an audit or review of USADF's government charge card programs at this time, but would perform a risk assessment of the FY 2016 transactions and reevaluate whether to perform an audit after the close of the fiscal year.