Executive Summary
This thesis offers recommendations to improve internal management controls for the Marine Corps Government-Wide Commercial Purchase Card (GCPC) program. It addresses persistent fraud, misuse, and abuse by proposing changes based on the fraud triangle concept. Recommendations include converting to unit cards, altering card appearance, controlling card numbers, and providing daily electronic receipts to reduce rationalization for illicit activities.
Why It Matters
This document is crucial for defense analysts as it highlights systemic vulnerabilities in military financial controls, directly impacting resource allocation, accountability, and operational integrity within the U.S. Marine Corps and broader DoD. Understanding these weaknesses is vital for preventing fraud and ensuring efficient use of defense budgets.
Key Takeaways
- The Government-Wide Commercial Purchase Card (GCPC) program in the Marine Corps has significant internal control weaknesses leading to fraud, misuse, and abuse.
- Recommendations include converting individual cards to unit cards with personalized numbers, changing card appearance, and implementing stricter controls on card issuance.
- Daily electronic receipts for all transactions to Approving Officials and Agency Program Coordinators are proposed to enhance oversight and reduce rationalization for illicit actions.
Strategic Relevance
This report addresses critical financial management and accountability issues within the U.S. Marine Corps, directly impacting the integrity and efficiency of defense spending. Improving internal controls for purchase cards is strategically important for preventing fraud, optimizing resource allocation, and maintaining public trust in military financial operations.