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•	• U.S. Environmental Protection Agency	18-P-0218
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At a Glance
Why We Did This Project
The Office of Inspector General
(OIG) performed this risk
assessment of the U.S.
Chemical Safety and Hazard
Investigation Board's (CSB's)
purchase card use during fiscal
year (FY) 2017, as required by
the Government Charge Card
Abuse Prevention Act of 2012.
The act requires the Inspector
General of each agency to
conduct periodic assessments
of the agency's purchase card
or convenience check program
to analyze the risks of illegal,
improper or erroneous
In FY 2017, we conducted a
risk assessment of the CSB's
purchase card program (EPA
OIG Report No. 17-P-0303.
July 5, 2017). Our FY 2017 risk
assessment found that the CSB
made improvements to its
internal controls, and we
determined that the program
was at low risk for illegal,
improper or erroneous
purchases and payments. As a
result, we conducted another
risk assessment—not an
audit—in FY 2018.
This report addresses the
following CSB goal:
• Create and maintain an
engaged, high-performing
Send all inquiries to our public
affairs office at (202) 566-2391
or visit www.epa.gov/oiq.
CSB Purchase Card Program at Low Risk for
Unauthorized Purchases
What We Found
The CSB purchase card program is at low risk for
unauthorized purchases. We found, with one
exception, that the CSB complied with applicable
plans and guidance. The CSB should continue to
follow the requirements set forth in its Charge Card
Management Plan and in Office of Management and
Budget guidance governing agency purchase cards.
The CSB's purchase
card program, through
which the agency spent
$321,241 in FY 2017, is
at low risk for
unauthorized purchases.
We reviewed a sample of 18 purchase card and two convenience check
transactions and found that 17 of the purchase card and both of the convenience
check transactions were legitimate. In one instance, CSB personnel identified a
transaction made by an outside party as fraudulent, took proper steps to reverse
the charge, and closed the associated charge card.
As part of our current risk assessment, we followed up on an issue that we
identified in our FY 2017 risk assessment: split transactions. We reviewed
FY 2017 transactions to determine whether any were split transactions, and we
found none. We also confirmed that the CSB addressed the one
recommendation we made in our FY 2017 report.
Based on our risk assessment, we make no recommendations in this report.
Listing of OIG reports