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• U.S. Environmental Protection Agency	19-P-0307
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At a Glance
Why We Did This Project
The Government Charge Card
Abuse Prevention Act of 2012
requires the Inspector General
of each executive agency with
more than $10 million in travel
card spending to conduct
periodic audits or reviews of
travel card programs to analyze
risks of illegal, improper or
erroneous purchases and
payments.
Our risk assessment objective
was to analyze risks of illegal,
improper or erroneous
purchases and payments within
the U.S. Environmental
Protection Agency's (EPA's)
travel card program.
This report addresses the
following:
• Operating efficiently and
effectively.
Risk Assessment Determines that Travel Card
Program Merits an Audit Next Year Because
Internal Controls Not Adequate
What We Found
We assessed that the risk of illegal, improper and
erroneous purchases for the EPA's travel card
program is high enough to warrant an audit because
oversight internal controls were not established and
put in place after the transition to SmartPay3 on
November 30, 2018.
Our assessment
determined that the
risk for the EPA's
travel card program is
high enough to
warrant an audit.
The EPA obtains commercial travel card services from a contractor bank
under the U.S. General Services Administration's SmartPay® Master Contract.
On November 30, 2018, the General Services Administration and the EPA
transitioned from the SmartPay2 to SmartPay3 contract. All EPA travel cards
were transitioned from JP Morgan Chase bank to Citibank as of that date.
We learned that Citibank's online system was not working as intended several
months after the official transition on November 30, 2018. We tested transactions
between October 1, 2018, through February 28, 2019. This time period included
the transition from JP Morgan Chase to Citibank and the government shutdown.
We observed several anomalies in the reports for the 5 months reviewed:
•	Two of the 10 employees tested on the separated employee list were
included on the EPA travel cardholder list.
•	Transaction expenses for two of the 10 employees tested did not match the
Citibank records.
•	The second quarter statistical report to the Office of Management and
Budget was blank for both active and new accounts.
•	The Total Credit Remaining Report was not available.
Our report contains no recommendations. However, based on our results, we will
conduct an audit of the EPA's travel card program in fiscal year 2020.
The EPA said it corrected several of the issues we noted in the third quarter of
fiscal year 2019. We will verify whether the corrections were made as part of our
fiscal year 2020 audit.
Address inquiries to our public
affairs office at (202) 566-2391 or
OIG WEBCOMMENTS@epa.gov.
List of OIG reports.

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