The fed. gov't. expended $15 billion through Fed. purchase card programs (PCP) in FY 2002. Fed. agencies are responsible for establishing and maintaining internal control to provide reasonable assurance that: the goals and objectives of the PCP are met; and safeguards against fraudulent, improper, and abusive purchases are adequate. This guide focuses on audits of internal control activities -- designed to prevent or detect fraudulent, improper, and abusive purchases -- in gov't. PCPs. Provides practical guidance for consideration by internal and external auditors, investigators, and program management oversight personnel in assessing the adequacy and performance of those control activities and identifying areas of internal control for potential improvement.

Audit Guide: Auditing and Investigating the Internal Control of Government Purchase Card Programs

GAO-04-87G Audit Guide: Auditing and Investigating the Internal Control of Government Purchase Card Programs

GAO-03-678G Audit Guide: Auditing and Investigating the Internal Control of Government Purchase Card Programs

The SBIR program was created to stimulate technological innovation, increase participation by small bus. (SB) and disadvantaged persons in federally funded R&D, and increase private-sector commercialization of innovations derived from these efforts. NASA¿s SBIR Program is the third largest of the 11 Fed. agencies that participate in the program, awarding an about $112 million annually to SB from 2004 through 2008. Recent investigations identified cases of fraud, waste, and abuse in the Program which raised questions about the overall effectiveness of the internal controls. This review examined these internal controls and determined whether NASA effectively managed the SBIR Program. Illus. This is a print on demand report.