What is the Semi-Annual HA Review? GPC Program Participants SP3 The Head of Activity (HA), on a semi-annual basis, reviews consolidated GPC monthly A/OPC reviews from the previous six months to ensure adherence to internal controls and facilitate senior management’s awareness of their GPC program’s health. When is the Semi-Annual HA Review conducted? All HA reviews must be completed and provided to the CPM no later than 15 June and 15 December of each year. CPMs are required to brief their Component’s HA and provide their review results to the Agency Program Management Office no later than 15 July and 15 January of each year. Failure to timely complete the Semi-Annual HA Review in IOD is grounds for suspension. What is the process? HAs at each level receive program briefings from their A/OPCs, OA/OPCs, or CPMs, and sign off on the reports. A/OCPs and OA/OPCs secure and retain HA signatures, and affirm completion within IOD. CPMs brief their SPEs and OUSD(A&S)/DPC. How is the Head of Activity report in IOD related to the process? The HA report includes transaction and account data from U.S. Bank, as well as findings and determinations data from IOD. The report is used to show the status of the program. Although the report can be run monthly, six months of consolidated data is used for the Semi-Annual HA Review. What are the goals of the Semi-Annual HA Review? Ensure adherence to internal controls. Engage leadership’s insight into their GPC program’s health (e.g., strengths and areas requiring improvement). Help promote interdisciplinary communication necessary for successful GPC program operations (e.g., appropriate resourcing, supervisor engagement to resolve performance issues and take disciplinary action when warranted). Ensure RMs are vested in supporting timely resolution of payment issues to maximize refunds. Enable organizational/strategic decision-making. Within IOD, a dashboard showing the completion of the Semi-Annual Review process at each level is available. The review is conducted via the Semi-Annual HA Review report. 12 Apr 2019 Page 1 of 3 3OP:016 PIEE DAU DPC/Purchase Card (Can be clicked in Slide Show mode)

What is the Semi-Annual HA Review? What is the format of the Semi-Annual HA Review? Red, Yellow, and Green risk indicators are presented for each data point identified below. Each data point reflects the current reporting period. The report includes six sections: Program Summary Number and Dollar Value of Transactions Number and Dollar Value of Convenience Checks Written Number of Delinquent Accounts (61 Days or More Past Statement Date) Average Number of Days for Certifying Officer (A/BO) to Certify Invoice for Payment Program Internal Controls – Flagged Transaction Reviews Dollar Value of Open DM Cases Number of DM Cases Initiated, Closed, and Remaining Open Number of DM Cases Not Closed Due to Deployment, Not Closed Due to Exemption, and Not Closed for Unknown Reason Number of DM Cases Closed with No Findings; Closed with Administrative Discrepancy; Closed as Misuse, Abuse, or Potential Internal Fraud; Closed as Disputable Transaction; and Determined to Be External Fraud Number of Findings Identified Number of Actions Taken GPC Program Participants SP3 Program Internal Controls – Monthly Review Questions Numbers (per role) of Primary and Alternate A/OPCs, Approving/Billing Officials (A/BOs), Cardholders (CHs), and HAs Numbers (per role) of Primary and Alternate A/OPCs, A/BOs, CHs, and HAs with Documented Evidence of Training per Current Activity/Component Instruction Number of Card Accounts and (separately) Convenience Check Accounts Number of Convenience Check Accounts Audited within the Last 12 Months Number of Accounts with Transaction Limits Greater Than the Current Micro-Purchase Threshold (MPT) Number of CHs with Transaction Limits Greater Than the MPT Who Have Contracting Officer Warrants, and (separately) Who Have Delegations Other Than Contracting Officer Warrants Number of Managing Accounts Marked as Deployed The full report template is available at Monthly A/OPC and Semi-Annual HA Review Report Format. 12 Apr 2019 Page 2 of 3 3OP:016 PIEE DAU DPC/Purchase Card (Can be clicked in Slide Show mode)

What is the Semi-Annual HA Review? GPC Program Participants SP3 Program Internal Controls – Program Violations Span of Control Policy Exceptions – CHs to A/BO (Number of Accounts Over 7:1) Activity Span of Control – CHs to A/OPC (Number of Accounts Over 300:1) Number of Convenience Checks over the Limit Amount Number of Managing Accounts That Do Not Have an A/BO and Alternate A/BO Assigned to the Account Program Internal Controls – Program Health Large Volume of Business with One Merchant Number of A/BO Accounts with Excessive Credit Risk Exposure Number of Inactive/Never Used Cards Number of Convenience Checks Written under the Limit Amount Number of Transactions without Electronic Authorizations Program Internal Controls – Finding Determination Total Number of Cases with Findings (“No Findings” is valid finding) Number of Cases with Findings: Not for Government Use (Personal Use), Unauthorized Use, Prohibited Item, Split Purchase to Circumvent the MPT, Exceeds Authorized Limits, Exceeds Minimum Mission Need, Failure to Use/Screen Required Sources when Applicable, Separation of Duties Not Performed, Sustainable (Green) Procurement Procedures Not Followed, and Incomplete Purchase Records No Findings (as Determined by A/BO) Compromised Card Disputable Charges What are the data sources for the Semi-Annual HA Review? The data sources, which vary by entry, include Electronic Access System (EAS), IOD, User Entry, and bank. What are the calculation methodologies for the Semi-Annual HA Review? The calculation methodologies, which vary by entry, include Straight Count, Straight Calculation, and specific defined calculations. 12 Apr 2019 Page 3 of 3 3OP:016 PIEE DAU DPC/Purchase Card (Can be clicked in Slide Show mode)