Marine Corps Unit-Level Internal Management Controls for the Government- Wide Commercial Purchase Card

In this thesis, we offer recommendations to improve the current internal management controls for the Government-Wide Commercial Purchase Card (GCPC) program. Despite the existence of mandated internal management controls, the program has been fraught with fraud, misuse, and abuse since its implementation. The 2002 General Accounting Office testimony on the Department of the Navy GCPC program noted the continued existence of significant internal control weaknesses, despite a number of improvements made to the program over several years. Using the fraud triangle as its philosophical construct, this thesis develops practical methods by which to lessen the ability of those involved with administration of a GCPC program to rationalize improper and illegal actions. Its specific recommendations are to: convert the GCPC cards from individually named credit cards to unit cards with personalized numbers; change the appearance of the cards; control the number of cards within each unit by authorizing level five agency program coordinators to define and implement best practice controls; and provide electronic receipts of all cardholder transactions daily to Approving Officials and Agency Program Coordinators.Naval Postgraduate School Monterey CA is the author of 'Marine Corps Unit-Level Internal Management Controls for the Government- Wide Commercial Purchase Card' with ISBN 9781423514084 and ISBN 1423514084.