Management Advisory: Greater Compliance with Governmentwide Purchase Card Procedures is Needed

As part of the audit of VA's Consolidated Financial Statements for FY 1996, we reviewed selected financial operations and tested internal controls at VAMC Boston, as they pertain to the Expenditure Cycle, which generally includes activities to acquire goods and services. Based on substantive audit tests performed and a review of selected accounting records, we concluded that generally internal controls were adequate to ensure the reliability of obligations shown in VAMC Boston's financial statements as of September 30, 1996.