4200.99 Ch 3 Management Controls

Front 1

It is recommended that who receive quarterly briefings regarding the status of the program? 3-1

Back 1

The CO

Front 2

When briefing the CO, what topics, at a minimum, should be considered? 3-1

Back 2

the number of cards, spending patterns, delinquency issues, instances of misuse, abuse or fraud, corrective actions taken and results of monthly reviews/ semiannual reviews

Front 3

Which Level V APC shall conduct or oversee/manage the monthly transactional reviews? 3-1

Back 3

The activity Level V APC

Front 4

The activity Level V APC review(s) shall include what? 3-1

Back 4

all of the purchase card transactions within the previous month for all card accounts under the APC’s cognizance (100 percent transaction review).

Front 5

The activity monthly Level V APC results shall be reported to whom? 3-1

Back 5

To the CO and Level III/ IV APC on a monthly basis

Front 6

The activity monthly Level V APC review shall target how many categories? 3-1

Back 6

5 categories: 1. Suspicious vendors 2. Split purchases 3. Equitable distribution of business on stand-alone purchases 4. Exceeding the micro-purchase threshold and any delegated authority 5. Suspected fraudulent or potential misuse/abuse transactions

Front 7

What are the 5 activity monthly Level V APC review targets? 3-1

Back 7

1. Suspicious vendors 2. Split purchases 3. Equitable distribution of business on stand-alone purchases 4. Exceeding the micro-purchase threshold and any delegated authority 5. Suspected fraudulent or potential misuse/abuse transactions

Front 8

The activity monthly Level V APC review process, at a minimum, should consist of running what? 3-1

Back 8

all transaction report using the bank’s reporting system

Front 9

Who should review the transaction report and further review transactions that are targeted by numbers 1-5? pg 3-1

Back 9

The Level V APC

Front 10

What should the Level V APC review of the transaction report include? 3-1

Back 10

should include reviews of the following: (1) CH log, (2) Delegation letter, (3) Integrity of purchase request (signatures for approval of purchase, quantity matches, etc.), and (4) Receipt, inspection and acceptance procedure. Also, transactions shall be reviewed for proper separation of function being performed and verification that the AO has reviewed the CH purchases

Front 11

What percentage of all transactions shall be reviewed? 3-2

Back 11

At least 10 percent

Front 12

T or F. If after a 10 percent file review, discrepancies are found, an 80 percent file review of that CH’s transactions is required. 3-2

Back 12

False. A 100 percent file review of that CH’s transactions is required

Front 13

Semiannual reviews shall consist of how many reviews?

Back 13

Two

Front 14

What will the semiannual reviews consist of? 3-2

Back 14

1) an evaluation of internal procedures and management controls and 2) a transactional review.

Front 15

A copy of the semiannual report of the Level V APC reviews shall be reported to who? 3-2

Back 15

A copy of the report(s) shall be provided to the activity CO and Level III APC (through Level IV APC when applicable)

Front 16

Who shall report to the CO on all actions taken on all deficiencies noted in the semiannual review? 3-2

Back 16

The Level V APC

Front 17

T or F. A signed statement that the CO reviewed all findings and concurs with the disciplinary actions taken on any noted findings on the semiannual review results is required to be sent to the Level I APC. 3-2

Back 17

False. A signed statement that the CO reviewed all findings and concurs with the disciplinary actions taken on any noted findings on the semiannual review results is required to be sent to the Level III APC.

Front 18

What will the reporting periods for the semiannual reviews encompass? 3-2

Back 18

the billing cycles of
20 March – 19 September and 20 September – 19 March

Front 19

T or F. Internal procedures and management review. Review of internal procedures to ensure compliance with current instructions/ TYCOM regulations and directives. 3-2

Back 19

False, review of internal procedures to ensure compliance with current DOD/DON regulations and directives

Front 20

T or F. At a minimum, during the internal procedures and management review, program compliance with applicable training requirements must be met. 3-2

Back 20

True

Front 21

T or F. At a minimum, during the internal procedures and management review, appropriate delegations of authority is not needed. 3-2

Back 21

False. Appropriate delegations of authority is required

Front 22

T or F. Integrity of purchase request process at a minimum, during the internal procedures and management review is required. 3-2

Back 22

True

Front 23

T or F. Compliance with micro-purchase procedures is required during the Internal procedures and management review. 3-2

Back 23

True

Front 24

T or F. Receipt, inspection and acceptance procedures is required during the Internal procedures and management review. 3-2

Back 24

True

Front 25

T or F. Invoice certification process is not required during the Internal procedures and management review 3-2

Back 25

False. Invoice certification process is required

Front 26

T or F. Internal procedures to resolve disputes and monitor command delinquencies is required during the Internal procedures and management review. 3-2

Back 26

True

Front 27

T or F. Use of the purchase card as a payment method is not covered during the Internal procedures and management review.

Back 27

False, the use of the purchase card as a payment method is covered during the Internal procedures and management review.

Front 28

T or F. Span of Control (card accounts to AO and card accounts to APC is covered during the internal procedures and management review. 3-3

Back 28

True

Front 29

T or F. Non-Delinquencies is not covered during the internal procedures and management review. 3-3

Back 29

False. Delinquencies is covered during the internal procedures and management review

Front 30

T or F. Account spending limits (monthly and single transaction limits) is not covered during the internal procedures and management review. 3-3

Back 30

False. Account spending limits (monthly and single transaction limits) is covered during the internal procedures and management review.

Front 31

T or F. Screening for mandatory sources is not covered during the internal procedures and management review. 3-3

Back 31

False. Screening for mandatory sources is covered during the internal procedures and management review

Front 32

T or F. Equitable distribution of business is covered during the internal procedures and management review. 3-3

Back 32

True

Front 33

T or F. Identification of any internal management controls and actions taken or planned to rectify the situation are covered during the internal procedures and management review. 3-3

Back 33

True

Front 34

Purchases that exceed minimum need to support DON mission is covered during what review? 3-3

Back 34

Transaction review

Front 35

Purchases not for Government use, but for personal use and purchases that exceeded authorized limits are covered during the transaction review. 3-3

Back 35

True

Front 36

Requirements that were split to circumvent the micro-purchase threshold are covered in what review? 3-3

Back 36

Transaction review

Front 37

T or F. Purchases that were prohibited items is not covered during the transaction review. 3-4

Back 37

False. Purchases that were prohibited items is covered during the transaction review.

Front 38

What must be included with each transaction reported? 3-3

Back 38

(1) Item purchased. (2) Dollar value of the transaction (3) How transaction was discovered (4) Listing of all disciplinary/administrative actions taken (5) Date of all disciplinary/administrative actions taken (6) Include name of activity (7) The hierarchy number (8) The date of the transaction.

Front 39

Who shall formalize local policies and procedures within the IOP identifying the formal and informal disciplinary actions and/or corrective measures (to include repayment to the government) that will be levied by the command as a result of reviews revealing non-compliance with policies or procedures, fraud, misuse and/or abuse by program participants, i.e., APCs, AOs, purchase CHs, including supervisors/ managers. 3-4

Back 39

The HA

Front 40

All Level V APCs shall complete the semiannual review in a timely manner and return responses to who? 3-4

Back 40

To the component Level III APC (through Level IV APC when applicable) for consolidation.

Front 41

The Level III APC will report one summary response for the Level III component to the DON CCPMD no later than what dates? 3-4

Back 41

no later than 30 April or 31 October depending on the reporting period.o

Front 42

Each major component shall report the information provided in major Component Reporting Element paragraph below semiannually to who and by when? 3-4

Back 42

to DON CCPMD by 30 April and 31 October of each year

Front 43

The reporting period for the semiannual review due 31 October of each year shall encompass what billing cycle? 3-4

Back 43

the billing cycles of 20 March –19 September

Front 44

The reporting period for the semiannual review due 30 April of each year shall encompass what billing cycle? 3-4

Back 44

the billing cycles of 20 September– 19 March

Front 45

T or F. Level III APCs shall compile this report from the Level V APC semiannual review results established in paragraph 3.3. (pg 3-4)

Back 45

True

Front 46

A copy of the component report shall be provided to who? 3-4

Back 46

To the component CO

Front 47

Who shall report to the CO on all actions taken on all deficiencies noted in the semiannual review? 3-4

Back 47

The APC

Front 48

A signed statement that the CO reviewed and concurs with the disciplinary actions taken on any noted findings on the semiannual review results is required to be sent to who and with what? 3-4

Back 48

To the DON CCPMD with the semiannual report

Front 49

The semiannual report, internal weaknesses and the signed statement are due to who and when? 3-4

Back 49

Due to the DON CCPMD by 30 April and 31 October of each year depending on the reporting period.