M28C.V.B.4 M28C.V.B.4 Government Purchase Card

4.01 Purpose

(Change Date February 7, 2020)

The government purchase card is primarily used by Veteran Readiness and Employment (VR&E) staff as a payment method for required supplies, incidental goods, and services, when purchase costs do not exceed the micro-purchase limit.

4.02 Micro-Purchases

(Change Date October 1, 2020)

A micro-purchase is an acquisition of supplies or services using simplified acquisition procedures in which the amount of the total purchase does not exceed the micro-purchase threshold set by the Federal Acquisition Regulation (FAR). The standard micro-purchase threshold for VR&E purchase cards is set by the VBA Office of Financial Management (OFM).

For VR&E purchase cardholders, the current micro-purchase threshold is $10,000 per transaction.

The following exceptions apply to the standard micro-purchase threshold:

Construction acquisitions are subject to the Wage Rate Requirement, formerly known as the Davis-Bacon Act with a $2,000 limit.

Service acquisitions are subject to the Service Contract Labor Standards (SCLS), with a limit of $2,500.

The purchase of combined goods and services that exceed the SCLS threshold of $2,500 must not be made using a purchase card. For example, ABC company was hired to install a new front door for a claimant’s home, and the estimated cost of the requirement is $2,600 ($1,900 for the door and $700 for the labor). Since the cost exceeds the SCLS threshold of $2,500, this purchase cannot be made via a purchase card.

A VR&E Officer and his or her designee must consult with their local VBA Acquisition Contracting Officer on issues related to purchases over the micro-purchase threshold. Refer to M28C.V.B.3 for more information on contracting.

4.03 Prohibited Purchases

(Change Date October 1, 2020)

The government purchase card must not be used for any of the following purchases:

• Long-term rental or lease of land or buildings of any type
• Travel such as airline, bus, boat, train tickets, or any travel-related purchases for VA employee
• Items for VA employee's personal use
• Cash advances

Third-party merchant purchases such as PayPal, eMoney, eAccount, etc.

Medical services

Firearms, ammunitions, and firearms parts

Upfront deposits for textbook rentals

Textbook rentals (does not include online book rentals or online access fees)

4.04 Use of the Government Purchase Card

The government purchase card may be used for the following acquisitions:

a. Supplies and Other Incidental Goods and Services

(Change date June 14, 2016)

A government purchase card may be used to purchase supplies, and other incidental goods and services for claimants. Refer to M28C.V.A.3 for more information on purchasing supplies and other incidental goods and services. The purchase card may be used also for prepaid beneficiary travel only. Refer to M28C.V.B.5 for detailed information.

b. Tutorial Assistance

(Change date June 14, 2016)

Tutorial assistance may be purchased with a government purchase card only if the total amount of the tutorial service does not exceed the micro-purchase thresholds outlined in section 4.02 of this chapter.

The following conditions apply for government purchases subject to the Service Contract Labor Standards (SCLS):

The educational institution must be accredited or certified by a state or a nationally recognized accrediting organization.

SCLS does not apply if the tutor is employed by an education institution and is performing the tutorial services as an employee of that institution.

SCLS applies if the tutor providing services is not employed by an educational institution and is subject to the SCLS threshold of $2,500.

Refer to M28C.V.B.3 for more information on contracting for tutorial assistance.

c. Recurring Purchases

(Change date October 1, 2020)

A recurring purchase may be authorized for a monthly subscription or membership only if it is required of all students. If the requirement is for a recurring purchase of the same supplies or services and the total annual aggregate value of the purchase or requirement exceeds the micro-purchase threshold limit, the requirement for the supplies or services should be communicated to the local Contracting Officer for procurement.

d. Federal Strategic Sourcing Initiative

(Change date June 14, 2016)

The Federal Strategic Sourcing Initiative (FSSI) that governs the purchase of office supplies must be followed to ensure that purchases are made in the best interest of the government. This includes purchase of office supplies on behalf of the claimants. The FSSI must be the first source for purchasing office supplies. An alternate source may be utilized if the FSSI cannot provide the specific supplies that the claimant needs in a timely manner. If the FSSI is not used, then the reason must be clearly documented in CWINRS Notes.

The following supplies are covered under FSSI:

• Paper for copier, printer, fax
• Ink or toner
• Pens, pencils, markers
• Binders
• Tape
• Envelopes
• Computer media, including flash drives, CDs, and other media devices
• Anti-glare or anti-radiation screens
• Ergonomic products including wrist support and footrests

e. Single Purchase and Split Purchase

(Change Date October 1, 2020)

A single purchase and split purchase are defined below, and details are outlined in the Department of Veterans Affairs Financial Policy Volume XVI – Chapter 1B:

A single purchase is the total value of the item(s) purchased at one time from a single vendor, which must not exceed the authorized single purchase threshold.

A split purchase occurs when a cardholder divides a single purchase or requirement exceeding the micro-purchase threshold into two or more purchases or requirements, to intentionally avoid exceeding the micro-purchase threshold.

Refer to FAR 13.003(c)(2) for additional details.

Any cardholder and Approving Official (AO), who split purchases or commit an unauthorized purchase may be subject to disciplinary action and/or personal financial liability. Refer to VA Handbook, 5021 Part II Chapter 1.

Additionally, any cardholder or AO who makes or certifies a purchase exceeding his or her delegated or appointed level of authority, has created an unauthorized commitment. Employees may be held personally liable for exceeding their delegated authority. Refer to VAAR Part 801—Department of Veterans Affairs Acquisition Regulation System section 801.603-3 for the process to follow in order to ratify an unauthorized commitment. Cardholders must contact their respective AO and Agency/Organization Program Coordinators (A/OPC) if there is any uncertainty in using a Government purchase card. An AO and A/OPC may contact OFM at VAVBAWAS/CO/241C/PURCHASE.

4.05 Centralized Administrative Transaction System

(Change Date April 17, 2024)

The Centralized Administrative Transaction System (CAATS) is an accounting application used by VBA to transmit accounting information to FMS through a daily interface per M24-4 Chapter 01, Part 05, Section 5.02.

Use of this system by VBA is mandatory when purchasing goods and services using the government purchase card. It is a web-based system that maintains records of the charge card information and statement, acquisition checklists, purchase order requests, approvals, and the monthly purchase card log. Reconciliation of all purchase card transactions are conducted within this system. To gain acces to the CAATS system submit VAF-8824h, CAATS Employee Access Request Form, to VBA ALAC CAATS mailbox at VBAALAC_CAATSTEAM@va.gov.

Any questions regarding access to CAATS or questions regarding the process should be directed to the Administrative and Loan Accounting Center (ALAC) at VBAALAC_CAATSTEAM@va.gov.

4.06 Roles and Responsibilities

(Change Date April 24, 2023)

The RO Director assigns the roles and responsibilities for purchase cards within each local office. Refer to VA Financial Policy, Volume XVI, Chapter 1A, Section 0104 for government purchase card Roles and Responsibilities.

a. Agency/Organization Program Coordinator

(Change Date April 24, 2023)

The Agency/Organization Program Coordinator (A/OPC) and an alternate A/OPC are designated by the VBA Regional Office (RO) Director to manage the purchase card program at the local level and serve as the liaison between the RO, Financial Services Center (FSC) Charge Card Operations Division, VBACO/OFM, and the charge card contractor. Refer to M24-4 Chapter 01, Part 02, Section 2.05 for RO designations.

The A/OPC or Alternate A/OPC is responsible for the following activities:

Implements and manages the purchase card program by adhering to all applicable regulations governing the program.

Provides guidance and information disseminated by oversight offices to cardholders and AOs.

Ensures mandatory training is completed and up to date for all cardholders and AOs.

Ensures mandatory training is completed by cardholders prior to issuance of purchase cards.

Sets up new purchase card accounts requested by authorized officials.

Coordinates with the AO, and cardholder to ensure the appropriate Master Accounting Code (MAC) is correct prior to card set-up submission.

Follows up on card requests that are not received from the charge card contractor.

Establishes the default code string for purchase cards and providing it to the requesting organization.

Distributes purchase cards to cardholders upon receipt and provides card activation procedures to cardholders.

Sets up new accounts; re-issues expired cards; cancels accounts; changes card limits, master accounting codes, cardholder addresses; and other account maintenance functions as required.

Ensures all purchase card holders and AOs follow the steps to register for the Charge Card Portal (CCP) and create the 0242 in the CCP including the Single Purchase Limit (SPL) and Micro Purchase Limit (MPL) amounts.

Maintains a folder for each cardholder and AO, which contains at a minimum, a copy of the GSA Training Certificate, random review, if applicable, and the cardholder’s annual review and focus reviews.

Coordinates, processes, and monitors all disputed procurements, credits, and billing errors.

Communicates disputed issues between the AO and billing office.

Reporting any disciplinary action taken for fraudulent, improper, or unauthorized use of the purchase card to FSC (VAFSCChrgCardReview@va.gov), the VA Office of Inspector General (OIG), Level 2 A/OPC at the Financial Operations and Reengineering Division (241C), and local management.

b. Finance Approver

(Change Date April 24, 2023)

The Finance Approver is assigned from the RO Finance Office or Support Services by the RO Director. The Finance Approver performs a second-level review of the obligation to validate the following requirements:

A valid need for the purchase meets the necessary expense requirement.

Amount and accounting-related data are accurate.

The vendor is established, and information is correct.

Period of performance or accounting is valid.

The purchase complies with applicable policies.

c. The Claimant

(Change Date June 18, 2024)

The purchase card process begins at the time a claimant makes a request for goods and services.

A claimant’s responsibilities are as follows:

1. Requesting Supplies

The claimant must sign at the bottom of Section III of VAF 28-1905m, Request and Authorization for Supplies and Direct Reimbursement (Chapter 31 - Veteran Readiness and Employment), that verifies the requested items are required or necessary for his or her program.

2. Verifying Receipt of Supplies

The claimant must notify the case manager upon receipt of the purchased supplies and verify that the items are in good condition by using one of the following methods:

• Claimant’s email verification of receipt of specified supplies
• Signed and dated packing slip, receipt, or invoice from the claimant
• Claimant’s confirmation from e-VA, which includes a list of all received items
• A delivery receipt of items from the courier to the Claimant's address

d. Case Manager

(Change Date April 24, 2023)

The case manager must ensure that a justification is provided for making the purchase either on VAF 28-1905m, Request and Authorization for Supplies and Direct Reimbursement (Chapter 31-Veteran Readiness and Employment), or in an electronic case note. A purchase card may be used when supplies, or equipment are not available in the training facility or bookstore, and for required purchases of specific items that are not outlined in the claimant’s rehabilitation plan. The case manager must ensure that the claimant completes and signs all required documentation for the purchase card.

e. Government Purchase Cardholder

(Change Date April 24, 2023)

Purchase cardholders are responsible for the following activities:

Completes the mandatory purchase card training specified in section 4.08 of this chapter.

Serves as the accountable resource for all transactions and procurements made with using the purchase card.

Prior to purchasing, cardholders must ensure that:

The purchase is approved by the supervisor or AO.

Funds are available within the line of accounting.

The merchant accepts purchase card as a form of payment.

The merchant does not use third-party payers to process payments, e.g. PayPal, E-account, except for payments to LGY Compliance Inspectors.

The purchase is not on back order with no delivery date.

The purchase is not paid in advance (except for subscriptions, training, etc. Refer to VA Financial Policy, Volume II – Chapter 7C – Advance Payment, Paragraph 0701 for details).

Activates government-issued card as instructed by the A/OPC and charge card contractor.

Follows all applicable federal regulations and VA policies and procedures when making authorized purchases.

Completes the Purchase Card Acquisition Checklist prior to making a purchase. An electronic purchase order is generated for each purchase card transaction.

Obtains approval from the AO and Finance for requested goods or services prior to placing an order.

Verifies and documents in writing the availability of funds prior to submitting an order. The funds availability and written approval documentation are filed with the backup documentation.

Updates the financial tab in CWINRS under Purchase Card for each purchase made for a claimant and enters the purchase order number in the invoice number data field including all relevant information to complete the CWINRS system form. This is a part of the reconciliation process.

Inquires about merchant or vendor discounts at the time of purchase, as required by the Prompt Pay Act.

Purchases green products and services to the maximum extent practicable, including construction, to meet the requirements of the Green Purchase Program consistent with FAR part 23; Environment, Energy and Water Efficiency, Occupational Safety, and Drug-Free Workplace and Subpart 39.2—Electronic and Information Technology for Renewable Energy Technologies.

Manages and approves transactions posted in CAATS no more than 10 business days after the billing cycle closing date on the 23rd day of each month. The cardholder forwards approved transactions to the AO.

Maintains the purchase card log. The purchase card log is generated and maintained systematically in CAATS. Purchase Card holders can also track transactions related to purchase card through the CCP under the “My Card Transactions” tab.

Ensures that confirmation of the claimant’s receipt of goods and services are received and uploaded in CAATS. Refer to section 4.07.a.6 for acceptable form of confirmation for receipt of goods and services.

Maintains and uploads receipts, packing slips, cash register slips, etc. necessary for reconciliation purposes.

Obtains a replacement document, or prepares a written explanation, which describes the reason that an invoice, receipt, or other supporting documentation is missing due to being lost, misplaced, or not received. The written explanation must be included in the purchase documentation.

Uploads and stores all original, unaltered supporting documents electronically in CAATS.

Reconciles all purchase card transactions within 10 business days after the closing date of the billing cycle.

Returns all unauthorized merchandise that has been shipped and requests reimbursement.

Reconciles advance payments for training and other items listed under VA Financial Policy, Volume II – Chapter 7C – Advance Payment, Paragraph 0701 before receiving goods and services are permitted.

Ensures the statement of account and proper backup documentation to support transactions are available to the AO.

Is responsible for attempting to resolve disputes with merchants or vendors before placing the transactions in formal dispute with the charge card contractor. If the merchant/vendor refuses to correct the problem within 30 calendar days, the transaction can be considered as a dispute. Cardholders and/or the A/OPC will take the following actions:

Reports the transaction as a “disputed charge” on the statement of account.

Coordinates with the charge card contractor on the Government Cardholder Dispute procedures.

If required, documents the details of the dispute and forwards the documentation to the charge card contractor. The charge card contractor will research the transaction and seek resolution with the merchant/vendor. Refer to VA Financial Policy, Volume XVI, Chapter 1B, paragraph 010511, Disputed Transactions.

Resolves disputes with merchants or vendors within 30 calendar days of receipt of notification and reports unresolved disputes to the charge card contractor. The cardholder must contact the servicing bank online or by phone and send copies of dispute forms to the AO and A/OPC.

Ensures applicable commercial rebates and coupons are being received.

Merchants/vendors may offer cardholders rebates and/or coupons on high-dollar purchases.

In the event the merchant or vendor offers a rebate or coupon to a cardholder, the cardholder’s Department of Veterans Affairs address will be provided to the merchant or vendor. The cardholder must not direct the merchant or vendor to forward a rebate or coupon to a cardholder’s personal address.

Upon receipt of the commercial rebate or coupon, the cardholder will provide the rebate check to the finance activity. The Finance Officer will ensure the rebate check is credited to the correct VA appropriation/fund account.

Ensures refunds provided by a merchant or vendor are received.

Secures the purchase card at all times and ensures the card is kept in a secure place when not in use.

Notifies the charge card contractor, A/OPC, and AO immediately when the card is lost or stolen.

f. Approving Official

(Change Date April 24, 2023)

The Approving Official (AO) is routinely designated to the VR&E Officer; however, it may also be delegated to a VR&E staff. The AO serves as the initial internal control to prevent or identify fraud, abuse, or misuse of the purchase card. The scope of an AO’s responsibility does not exceed 25 purchase card accounts as specified in M24-4 Chapter 01, Part 02, Section 2.06.

In most cases, an AO should not be assigned as a cardholder. However, when staffing level is insufficient in an office, the AO may be assigned as a purchase cardholder, but cannot be assigned as the AO for his or her own purchase card account.

The AO responsibilities include the following:

Reviews, verifies, and approves requested purchase transactions are within the authority of the cardholder.

Recommends VR&E staff for appointment as cardholders to the RO Director with brief justification statement for each staff recommendation. Contractors cannot be appointed as cardholders.

Recommends single and monthly purchase limits for approved cardholders to the A/OPC.

Evaluates procurement needs on an annual basis or as requested by senior management and reviewing each cardholder’s spending patterns to determine if a decrease in the single and/or monthly purchase card threshold is appropriate.

Monitors the use of each purchase card to ensure that spending limits are followed, and no fragmented or split purchases are made, and purchases remain under the single limit. Any purchases, including goods, services, or construction made over the micro-purchase thresholds must be made by a warranted Contracting Officer, and must have three different merchant/vendor quotes and cost comparisons for any purchases. (For examples of split purchases, see VA Financial Policy, Volume XVI, Chapter 1B, Appendix A.)

Monitors and reports disciplinary actions resulting from a cardholder’s misuse of authority within five business days of the incident to the A/OPC.

Ensures that the cardholder maintains required documentation for all transactions to confirm the validity of the automated reconciliation or to perform manual reconciliation as necessary.

Assists cardholders in resolving disputes, if necessary.

Verifies that charges are reconciled and conducts the reconciliation in CAATS for VR&E cardholders. The AO and cardholder have a total of 14 business days after the billing cycle, on the 23rd day of each month to complete the reconciliation process. The cardholder has up to 10 business days to complete the reconciliation and the AO has four business days to verify the reconciliation.

Manages cardholders in the Credit Card Portal and verifying that CAATS has generated the expenditure transfers systematically, as required.

4.07 Reconciliation Process

(Change Date April 24, 2023)

Purchase cardholders and AOs are required to perform the monthly purchase card reconciliation in CAATS that include a system-generated reconciliation process. The reconciliation of purchase card accounts ensures that any improper, incorrect, or fraudulent charges, or duplicate payments are addressed in a timely manner.

The reconciliation process must be conducted by the cardholder within 10 business days after the billing cycle closing date on the 23rd day of each month. The cardholder must download the statement from U.S. Bank Access Online immediately after the closing date. The AO must verify the reconciliation within four business days to complete the reconciliation process. The billing cycle date, also referred to as the closing date, is the cut-off date for processing purchase card transactions for the billing cycle. This date is the 23rd day of each month. Refer to the CAATS instructions for more information.

a. Required Documents

The reconciliation process requires that all purchased items are entered in CAATS under each corresponding purchase order by the cardholder. CAATS only allows the reconciliation process after the required items listed below have been uploaded:

1. Monthly Purchase Card Statement

(Change Date April 24, 2023)

The purchase card holder is responsible for downloading the monthly bank statement for auditing purposes in CAATS. The monthly bank statement is available in the U.S. Bank Access Online on the 24th of each month, or the following Monday if the 24th falls on a weekend. For auditing purposes, all bank statements must be maintained locally in a centralized repository in each VR&E office.

2. Government Purchase Card Log

(Change Date April 24, 2023)

This government purchase card log is integrated and maintained in CAATS as an audit record, which can be directly accessed in CAATS under VR&E Reports/VR&E Purchase Log tab.

3. Purchase Card Acquisition Checklist

(Change Date April 24, 2023)

The government purchase acquisition checklist is integrated and maintained in CAATS. The cardholder must ensure that the checklist is completed by using the prompts for specific items throughout the purchasing process starting from the purchase initiation until the final phase in the reconciliation process.

4. VAF 28-1905m, Request and Authorization for Supplies and Direct Reimbursement (Chapter 31-Veteran Readiness and Employment)

(Change Date October 1, 2016)

VAF 28-1905m must be completed when goods and/or services are purchased outside a training facility. The form certifies that the items being purchased are required for the claimant to complete his or her rehabilitation program. Both the claimant and case manager must sign this form. When necessary, a representative from the facility or employer may certify the need for the goods and supplies.

5. Receipts and/or Invoices

(Change Date April 24, 2023)

A copy of the invoice, sales slip, receipts, or other documents must be reviewed to verify the purchase of goods and/or services.

6. Confirmation of Receipt of Goods and Services

(Change Date April 24, 2023)

Refer to section 4.06.c.2 of this chapter for information on acceptable signatures for confirmation for receipt of goods and/or services from the claimant.

7. Other Supporting Documents

(Change Date April 24, 2023)

Other supporting documents can be used to verify that purchases are within regulatory requirements and to support each transaction. Examples of the supporting documentation may include a quote from a vendor or a course syllabus.

b. Reconciliation Procedures

(Change Date April 24, 2023)

Reconciliation of all card purchases must be completed in CAATS. Hence, purchase cardholders must ensure that all supporting documents including receipts, sales slips, bills of sale, etc., are uploaded in CAATS under each corresponding purchase order.

In addition, all goods and services must be received by the claimant prior to the AO conducting the final reconciliation. CAATS is the centralized repository for electronic files of purchase card transactions that is used for record keeping and audit purposes. Files are maintained for six years in accordance with the NARA, General Records Schedule 1.1.

The cardholder and AO may start the reconciliation process prior to the specified timeframe if all required supporting documents, receipts, sales slips for goods and services have been uploaded in CAATS.

1. Purchase Cardholder Reconciliation

(Change Date April 24, 2023)

The cardholder must conduct the reconciliation using the guidelines specified below:

Reconcile transactions using the U.S. Bank statements Access Online.

Annotate in CAATS the date the goods and/or services were received and upload the receipts into CAATS.

Complete the reconciliation within 10 working days after the end of the billing cycle.

Ensure that CWINRS has been updated as specified in section 4.06.e of this chapter since this is a part of the reconciliation process.

Select the Submit button to send the reconciliation packet to the AO for the final reconciliation process.

2. Approving Official Reconciliation

(Change Date April 24, 2023)

After the cardholder has completed final reconciliation, the charge and order status will show as fully reconciled in CAATS. The AO has four business days after the billing cycle to approve the reconciliation. A system generated e-mail notification will be sent to the AO to review and approve the card holder’s purchase transactions.

The AO must conduct the reconciliation using the guidelines specified below:

Reconcile transactions using the U.S. Bank statements Access Online.

Reviews and certifies that the detailed transactions made by cardholder are proper and legal purchases for the government.

Reviews the purchase card reconciliation approval table, supporting documents, purchase card log, the statement of account, and the CWINRS financial tab prior to making a final approval or rejection of the selection.

4.08 Mandatory Purchase Card Training

(Change Date June 16, 2016)

In accordance with M24-4 Chapter 01, Part 3, Section 3.01, the designated A/OPC, cardholder, AO, and other parties involved with the purchase card program must complete the mandatory VA online training requirements via TMS and the GSA SmartPay. All required training must be completed prior to assuming the designated position. All cardholders must sign VAF 0242, Government-wide Purchase Card Certification, in the CCP to certify training completion. An AO and A/OPC must complete refresher training a minimum of once every two years. In addition, the A/OPC must certify that the A/OPC, AO, and cardholder have completed the purchase card training and understand the policies and regulations associated with the purchase card program.

a. Agency/Organization Program Coordinators Training Requirements

GSA SmartPay Online Training for A/OPCs #3870980

VA TMS Training Purchase Card Training #5863

VA TMS Training Unauthorized Commitments #1701572

VA TMS Training VA Directive 6008 Acquisition and Management of VA IT Resources #4407221 training courses

b. Purchase Cardholder Training Requirements

GSA SmartPay Online Training for Cardholder #3870979

VA TMS Training Purchase Card Online Training #5863

VA TMS Training Unauthorized Commitments #1701572

VA TMS Training VA Directive 6008 Acquisition and Management of VA IT Resources # 4407221

c. Approving Official Training Requirements

GSA SmartPay Online Training for Cardholder #3870979

VA TMS Training Purchase Card Online Training #5863

VA TMS Training Unauthorized Commitments #1701572

VA TMS Training VA Directive 6008 Acquisition and Management of VA IT Resources # 4407221

4.09 Internal Audit Reviews

(Change Date April 24, 2023)

A mandatory audit of each cardholder account is required to ensure the integrity of the purchase card program. The audits are conducted to validate compliance with established policies and procedures and to ensure procurement and fiscal integrity of the purchase card program. Audits for all purchase card activities must be conducted by individuals who have no part in the purchase card transactions being reviewed. The reviewer must document any exceptions, findings, and corrective actions found on the annual and focus reviews and upload them to the OFM’s SharePoint, Purchase Card Audit Folder by the specified due dates.

a. Annual Audits

(Change Date April 24, 2023)

The annual audit is conducted within CAATS by the RO Director or designee. A minimum of 10 percent of the cardholder transactions is selected for review from the preceding fiscal year. Completion of the annual review is due on December 31st at the end of the calendar year. For example, the audit for purchase card transactions for FY 21 must be completed before December 31, 2021.

b. Focus Reviews

(Change Date April 24, 2023)

Each RO is required to conduct two focus reviews each calendar year. The audit is conducted within CAATS by the RO Director or designee. The reviewer selects a minimum of 10 percent of the transactions from each card account. CAATS generates one review checklist for the entire focus review using questions from the Purchase Card Review Guide.

c. Other Purchase Card Audits/Reviews

(Change Date June 14, 2016)

Various VA entities and other government agencies may conduct purchase card audits and/or reviews.

The VA Office of Inspector General, the Office of Internal Controls (OIC) review team, and the OFM Finance Services will conduct random audits/reviews of the VBA purchase card program.

On a monthly basis, OIC will systematically sample purchases from the FSC Credit Card System.

On occasion, the GSA SmartPay Team, the Office of Management Budget, and the Government Accountability Office will perform program audits and/or reviews of the VA purchase card program