OMB Circular A-123 - Appendix B - Chapter 2 Agency Charge Card Management Plans

1. OMB Circular A-123 - Appendix B - Chapter 2Agency Charge Card Management Plans Managers Internal Control Program Conference National Defense University December 1, 2005

2. It�s all about Internal Controls Written policies and procedures are critical in assuring that your internal controls are followed. Minimize the potential for fraud, waste, misuse, and delinquency. Development your plan consistent with the requirements of this guidance.

3. Reporting Format GSA proactively developed a template that agencies are welcome, but not required, to use. The plan should be updated annually, or more often if circumstances dictate. Submit a copy of your agency plan to OMB. Send to FIAReports@omb.eop.gov .

4. Required Elements Identification of key officials Formal appointments Credit worthiness assessment process Oversight and monitoring of card usage, to include establishment of appropriate authorization controls Strategic sourcing (cont.) The depth to which you go depends on the structure of your particular agency. If you quit your job tomorrow, what would your replacement need to see to have a clue? Formal appts for purchase cardholders and approving officials.The depth to which you go depends on the structure of your particular agency. If you quit your job tomorrow, what would your replacement need to see to have a clue? Formal appts for purchase cardholders and approving officials.

5. Required Elements (cont.) Description of how your agency uses reports to monitor delinquency, metrics, spending,� Explanation of agency evaluation of its effectiveness for: Training Risk management Refund management Strategic sourcing Tax recovery Misuse, program management issues, anything else your agency feels is relevant. Risk mgt�include things that have worked well for your agency so we can share them with othersMisuse, program management issues, anything else your agency feels is relevant. Risk mgt�include things that have worked well for your agency so we can share them with others

6. Can existing documents be used to put my charge card management plan together? Absolutely! We assume that most of what you need to include in this plan already exists and just needs to be put into one document Plans are not about the length�it�s the content OMB�s role is to review agency submissions and make suggestions, not disapprove styles or formats

7. What do I do if I need help? Call Sally Beecroft at OMB (202-395-1040) Call Brad Forrestel at GSA (703-605-2799) Call a charge card official at another agency.