National Institute of Standards and Technology: Internal Controls Over Bankcard Program Need Improvement. Final Audit Report No. DEN-11787

摘要

An Office of Inspector General audit of bankcard program implementation and usage by National Institute of Standards and Technology laboratories in Boulder, Colorado noted no misuse of NIST funds. However, we did identify internal controls weaknesses in the areas of (1) cardholder performance, (2) recording of accountable property, (3) approving official procedures, and (4) payment procedures. These weaknesses resulted in instances of noncompliance with the Federal Acquisition Regulation (FAR), Part 13, Simplified Acquisition Procedures; Commerce Acquisition Manual, Part 13, Chapter 1, as amended July 1, 1996, Commerce Purchase Card Procedures; and the Departments Personal Property Management Manual.