Overall, we found that NASA’s purchase and travel card programs were operating efficiently and that internal controls appeared effective in detecting misuse, fraud, waste, and abuse. However, we believe NASA could further strengthen its controls by applying Office of Management and Budget (OMB) guidance and implementing, Agency-wide, practices used by several NASA Centers. For example, NASA should evaluate card usage and close or restrict accounts that are underutilized. We also believe that NASA should clarify its policy regarding the allowability of certain types of charges on its travel cards. In addition, we found that NASA was not in compliance with OMB policy regarding the application of card rebates.1 Lastly, we found an inappropriately high number of employees had the ability to both authorize their own travel and approve their own travel reimbursement claims.

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