IGs at the Departments of Agriculture, the Interior, and Transportation also  identified weaknesses in the review and approval processes at these  agencies. Lack of Training

Another common internal control weakness we identified was lack of or  inadequate training related to the use of purchase cards. Navy’s policies required that all cardholders and approving officials must  receive initial purchase card training and refresher training every 2 years. Poor Controls Resulted in Fraudulent, Improper, Abusive, and Questionable Purchases

In a number of cases, the significant control weaknesses that we and the  IGs identified resulted in or contributed to fraudulent, improper, abusive,  and questionable purchases. For example, one cardholder from Education purchased two computers  from the same vendor at essentially the same time. Agencies have taken actions to respond to the  recommendations made.
What GAO Found

The use of government purchase cards has increased in recent years as agencies have sought to eliminate the bureaucracy and paperwork long associated with small purchases. At the same time, agencies need to have adequate internal controls in place to protect the government from waste, fraud, and abuse. GAO found significant internal control weaknesses in agency purchase card programs, including inadequate review and approval processes, a lack of training for both cardholders and approving officials, and poor monitoring. This lax environment allowed cardholders to make fraudulent, improper, abusive, and questionable purchases. Weak controls also resulted in lost, missing, or misused government property.