skip to content
Travel cards : internal control weaknesses at DOD led to improper use of first and business class travel. Preview this item
ClosePreview this item
Checking...

Travel cards : internal control weaknesses at DOD led to improper use of first and business class travel.

Author: United States. General Accounting Office.; United States. Department of Defense.
Publisher: [Washington, D.C.] : U.S. General Accounting Office, [2003]
Edition/Format:   eBook : Document : National government publication : EnglishView all editions and formats
Summary:
Ineffective oversight and management of the Department of Defense's (DOD) travel card program, which GAO has previously reported on, have led to concerns about DOD's use of first and business class airfares. GAO was asked to (1) identify the magnitude of premium class travel, (2) determine if DOD's key internal control activities operated effectively and provide examples of control breakdowns, and (3) assess DOD's  Read more...
Rating:

(not yet rated) 0 with reviews - Be the first.

Subjects
More like this

 

Find a copy online

Links to this item

Find a copy in the library

&AllPage.SpinnerRetrieving; Finding libraries that hold this item...

Details

Additional Physical Format: United States. General Accounting Office.
Travel cards : internal control weaknesses at DOD led to improper use of first and business class travel
ii, 45 p.
(OCoLC)53979347
Material Type: Document, Government publication, National government publication, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: United States. General Accounting Office.; United States. Department of Defense.
OCLC Number: 54349920
Notes: Title from title screen (viewed Jan. 31, 2004).
"October 2003."
Paper version available from: General Accounting Office, 441 G St., NW, Rm. LM, Washington, D.C. 20548.
"GAO-04-88."
Details: Mode of access: Internet from GPO Access web site. Address as of 1/31/04: http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=gao&docid=f:d0488.pdf; current access available via PURL.
Other Titles: Internal control weaknesses at DOD led to improper use of first and business class travel
DOD premium class travel

Abstract:

Ineffective oversight and management of the Department of Defense's (DOD) travel card program, which GAO has previously reported on, have led to concerns about DOD's use of first and business class airfares. GAO was asked to (1) identify the magnitude of premium class travel, (2) determine if DOD's key internal control activities operated effectively and provide examples of control breakdowns, and (3) assess DOD's monitoring and key elements of the control environment. Breakdowns in internal controls and a weak control environment resulted in improper first and business class travel and increased costs to taxpayers. Based on extensive analysis of records obtained from Bank of America, GAO found that DOD spent almost $124 million on about 68,000 premium class related tickets--primarily business class--during fiscal years 2001 and 2002. Each premium class ticket costs the government up to thousands of dollars more than a comparable coach class ticket. GAO's work also indicated that civilian supervisors, managers, and executives and senior military officers accounted for almost 50 percent of the premium class transactions, and for 27 of the 28 most frequent premium class travelers. GAO considers travel by high-ranking officials to be a sensitive payment area because of its susceptibility to abuse. Breakdowns in key internal controls resulted in a significant level of improper premium class travel. GAO estimated that 72 percent of DOD's fiscal year 2001 and 2002 premium class travel was not properly authorized, and 73 percent was not properly justified. Further, DOD did not have accurate and complete data on the extent of premium class travel and performed little or no monitoring of this travel. In regard to the control environment, GAO found that DOD (1) issued policies that were inconsistent with General Service Administration governmentwide travel regulations, (2) did not require military services to issue and update premium class policies to implement DOD's travel regulations consistently, and (3) did not issue guidance on how to document the authorization and justification of premium class travel. As a result of GAO's audit, DOD has begun updating its travel regulations to more clearly state when premium class travel can be authorized and to emphasize that it must only be used when exceptional circumstances warrant the additional cost.

Reviews

User-contributed reviews
Retrieving GoodReads reviews...
Retrieving DOGObooks reviews...

Tags

Be the first.
Confirm this request

You may have already requested this item. Please select Ok if you would like to proceed with this request anyway.

Linked Data


Primary Entity

<http://www.worldcat.org/oclc/54349920> # Travel cards : internal control weaknesses at DOD led to improper use of first and business class travel.
    a schema:Book, schema:CreativeWork, schema:MediaObject ;
   library:oclcnum "54349920" ;
   library:placeOfPublication <http://id.loc.gov/vocabulary/countries/dcu> ;
   library:placeOfPublication <http://experiment.worldcat.org/entity/work/data/12856292#Place/washington_d_c> ; # Washington, D.C.
   schema:about <http://experiment.worldcat.org/entity/work/data/12856292#Topic/credit_card_fraud_united_states> ; # Credit card fraud--United States
   schema:about <http://experiment.worldcat.org/entity/work/data/12856292#Organization/united_states_department_of_defense> ; # United States. Department of Defense.
   schema:about <http://id.worldcat.org/fast/1204155> ; # United States.
   schema:about <http://id.worldcat.org/fast/945640> ; # Government travel
   schema:about <http://id.worldcat.org/fast/882563> ; # Credit card fraud
   schema:about <http://id.worldcat.org/fast/918345> ; # Expenditures, Public
   schema:about <http://id.loc.gov/authorities/subjects/sh2009126035> ; # Government travel--United States
   schema:alternateName "Internal control weaknesses at DOD led to improper use of first and business class travel" ;
   schema:alternateName "DOD premium class travel" ;
   schema:bookFormat schema:EBook ;
   schema:contributor <http://viaf.org/viaf/128989241> ; # United States. Department of Defense.
   schema:creator <http://viaf.org/viaf/144983863> ; # United States. General Accounting Office.
   schema:datePublished "2003" ;
   schema:description "Ineffective oversight and management of the Department of Defense's (DOD) travel card program, which GAO has previously reported on, have led to concerns about DOD's use of first and business class airfares. GAO was asked to (1) identify the magnitude of premium class travel, (2) determine if DOD's key internal control activities operated effectively and provide examples of control breakdowns, and (3) assess DOD's monitoring and key elements of the control environment. Breakdowns in internal controls and a weak control environment resulted in improper first and business class travel and increased costs to taxpayers. Based on extensive analysis of records obtained from Bank of America, GAO found that DOD spent almost $124 million on about 68,000 premium class related tickets--primarily business class--during fiscal years 2001 and 2002. Each premium class ticket costs the government up to thousands of dollars more than a comparable coach class ticket. GAO's work also indicated that civilian supervisors, managers, and executives and senior military officers accounted for almost 50 percent of the premium class transactions, and for 27 of the 28 most frequent premium class travelers. GAO considers travel by high-ranking officials to be a sensitive payment area because of its susceptibility to abuse. Breakdowns in key internal controls resulted in a significant level of improper premium class travel. GAO estimated that 72 percent of DOD's fiscal year 2001 and 2002 premium class travel was not properly authorized, and 73 percent was not properly justified. Further, DOD did not have accurate and complete data on the extent of premium class travel and performed little or no monitoring of this travel. In regard to the control environment, GAO found that DOD (1) issued policies that were inconsistent with General Service Administration governmentwide travel regulations, (2) did not require military services to issue and update premium class policies to implement DOD's travel regulations consistently, and (3) did not issue guidance on how to document the authorization and justification of premium class travel. As a result of GAO's audit, DOD has begun updating its travel regulations to more clearly state when premium class travel can be authorized and to emphasize that it must only be used when exceptional circumstances warrant the additional cost."@en ;
   schema:exampleOfWork <http://worldcat.org/entity/work/id/12856292> ;
   schema:genre "National government publication"@en ;
   schema:genre "Government publication"@en ;
   schema:inLanguage "en" ;
   schema:isSimilarTo <http://www.worldcat.org/oclc/53979347> ;
   schema:name "Travel cards : internal control weaknesses at DOD led to improper use of first and business class travel."@en ;
   schema:productID "54349920" ;
   schema:publication <http://www.worldcat.org/title/-/oclc/54349920#PublicationEvent/washington_d_c_u_s_general_accounting_office_2003> ;
   schema:publisher <http://experiment.worldcat.org/entity/work/data/12856292#Agent/u_s_general_accounting_office> ; # U.S. General Accounting Office
   schema:url <http://purl.access.gpo.gov/GPO/LPS43137> ;
   wdrs:describedby <http://www.worldcat.org/title/-/oclc/54349920> ;
    .


Related Entities

<http://experiment.worldcat.org/entity/work/data/12856292#Agent/u_s_general_accounting_office> # U.S. General Accounting Office
    a bgn:Agent ;
   schema:name "U.S. General Accounting Office" ;
    .

<http://experiment.worldcat.org/entity/work/data/12856292#Organization/united_states_department_of_defense> # United States. Department of Defense.
    a schema:Organization ;
   schema:name "United States. Department of Defense." ;
   schema:name "United States. Department of Defense" ;
    .

<http://experiment.worldcat.org/entity/work/data/12856292#Place/washington_d_c> # Washington, D.C.
    a schema:Place ;
   schema:name "Washington, D.C." ;
    .

<http://id.loc.gov/authorities/subjects/sh2009126035> # Government travel--United States
    a schema:Intangible ;
   schema:name "Government travel--United States"@en ;
    .

<http://id.worldcat.org/fast/1204155> # United States.
    a schema:Place ;
   schema:name "United States." ;
    .

<http://id.worldcat.org/fast/882563> # Credit card fraud
    a schema:Intangible ;
   schema:name "Credit card fraud"@en ;
    .

<http://id.worldcat.org/fast/918345> # Expenditures, Public
    a schema:Intangible ;
   schema:name "Expenditures, Public"@en ;
    .

<http://id.worldcat.org/fast/945640> # Government travel
    a schema:Intangible ;
   schema:name "Government travel"@en ;
    .

<http://viaf.org/viaf/128989241> # United States. Department of Defense.
    a schema:Organization ;
   schema:name "United States. Department of Defense." ;
    .

<http://viaf.org/viaf/144983863> # United States. General Accounting Office.
    a schema:Organization ;
   schema:name "United States. General Accounting Office." ;
    .

<http://www.worldcat.org/oclc/53979347>
    a schema:CreativeWork ;
   rdfs:label "Travel cards : internal control weaknesses at DOD led to improper use of first and business class travel" ;
   schema:isSimilarTo <http://www.worldcat.org/oclc/54349920> ; # Travel cards : internal control weaknesses at DOD led to improper use of first and business class travel.
    .

<http://www.worldcat.org/title/-/oclc/54349920>
    a genont:InformationResource, genont:ContentTypeGenericResource ;
   schema:about <http://www.worldcat.org/oclc/54349920> ; # Travel cards : internal control weaknesses at DOD led to improper use of first and business class travel.
   schema:dateModified "2017-09-03" ;
   void:inDataset <http://purl.oclc.org/dataset/WorldCat> ;
    .


Content-negotiable representations

Close Window

Please sign in to WorldCat 

Don't have an account? You can easily create a free account.