Corps of Engineers

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Open Recommendations (1 total)

Disaster Response: Agencies Should Assess Contracting Workforce Needs and Purchase Card Fraud Risk

1 Open Recommendations
Agency Affected Recommendation Status
Corps of Engineers The Secretary of the Army should ensure that the Commanding General of the Army Corps of Engineers updates its fraud risk profile for the purchase card program to include an assessment of how, if at all, the risk profile differs for purchase card use in support of disaster response. (Recommendation 4)
Open – Partially Addressed

 Actions that partially satisfy the intent of the recommendation have been taken.

The Department of Defense (DOD) agreed with this recommendation. In October 2020, DOD stated that the U.S. Army Corps of Engineers (USACE) Director of Contracting will work with the Headquarters USACE National Internal Control Program Manager to enhance USACE's fraud risk profile during the 2022 Risk Management and Internal Control Program (RMICP) cycle. DOD stated that the enhanced fraud risk profile will document how, if at all, the USACE risk profile for purchase card use differs in support of disaster response. In December 2021, the USACE Director of Contracting emailed USACE district-level staff stating that RMICP risk profiles should consider both fraud risk for normal purchase card use and fraud risk for purchase card use in support of disaster response. In addition, the Director of Contracting requested that staff verify that the local USACE Internal Control Administrator and Contracting Chief include these two separate risk items on RMICP risk profiles. In June 2022, USACE issued guidance for the upcoming RMCIP cycle, including an updated template for the development of USACE's fraud risk profile, which includes purchase card use in contingency operations. In May 2023, USACE provided an updated fraud risk profile based on the RMCIP guidance for fiscal year 2022. The risk profile identified inherent risks to the government purchase card program more broadly and for disaster response activities. However, the profile did not identify the specific risks associated with purchase card use in a disaster response environment. GAO will continue to monitor USACE's progress in addressing this recommendation.