Improving the Management of Government Charge Card Programs, OMB Circular A-123, Appendix B (January 15, 2009)

Appendix B of OMB Circular A-123 prescribes policies and procedures to agencies regarding how to maintain internal controls that reduce the risk of fraud, waste, and error in government charge card programs. This revision responds to recommendations made by the Government Accountability Office (GAO) regarding the Federal purchase card program as well as agency comments and suggestions made by Agency/Organization Program Coordinators. These revisions replace and rescind all previously issued OMB Circular A-123 Appendix B policy dated February 2006 and August 2005.