The Postal Regulatory Commission (PRC) uses the government purchase card as its preferred acquisition method for purchases under $10,000 to expedite purchasing, streamline payments, and reduce administrative costs.  All cardholders must follow policies and procedures and obtain proper approval for every purchase, secure their card, maintain accurate records, reconcile bank statements, and receive training. Our objective is to evaluate the Postal Regulatory Commission’s purchase card expenses and assess the effectiveness of current internal controls and procedures.