Adds audit landing page and individual audit pages

src/components/LinkButton.astro

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+---
+const { text, link } = Astro.props;
+---
+
+<a href={link} class="usa-button">{text}</a>

src/content/policies-and-audits/audits/2014-va-purchase.mdx

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+---
+title: "Audit of Engineering Service Purchase Card Practices at the Ralph H. Johnson VA Medical Center, Charleston, South Carolina"
+description: "VA’s Office of Inspector General Hotline Division received an allegation that Engineering Service employees at the Ralph H. Johnson."
+intro: "April 2014"
+category: policies and audits
+tags:
+  - policy
+  - audit
+  - regulation
+  - VA
+---
+
+import LinkButton from '../../../components/LinkButton.astro';
+
+<LinkButton link="https://www.va.gov/oig/pubs/VAOIG-13-02267-124.pdf" text="View Full Audit" />
+
+## Background
+
+VA’s Office of Inspector General Hotline Division received an allegation that Engineering Service employees at the Ralph H. Johnson, VA Medical Center (VAMC), Charleston, SC, were splitting purchases to circumvent the $3,000 micro-purchase limit.
+
+## Recommendations
+
+The OIG recommended the Veterans Integrated Service Network (VISN) 7 Director:
+
+- Review Charleston VAMC Engineering Service’s purchase card transactions for unauthorized commitments and purchases lacking sufficient documentation and process necessary ratification and payment recovery actions. 
+- Improve purchase card practices by implementing monitoring mechanisms that ensure improved oversight and providing sufficient training.

src/content/policies-and-audits/audits/2015-gao-purchase.mdx

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+---
+title: "Financial Management: Actions Needed to Strengthen GAO's Purchase Card Program Controls"
+description: "This report addresses the extent to which GAO maintained effective internal controls for preventing, detecting and responding to potential misuse, waste and abuse of GAO purchase cards."
+intro: "May 2015"
+category: policies and audits
+tags:
+  - policy
+  - audit
+  - regulation
+  - GAO
+---
+
+import LinkButton from '../../../components/LinkButton.astro';
+
+<LinkButton link="https://www.gao.gov/products/OIG-15-2" text="View Full Audit" />
+
+## Background
+
+This report addresses the extent to which GAO maintained effective internal controls for preventing, detecting and responding to potential misuse, waste and abuse of GAO purchase cards.
+
+## Recommendations
+
+The OIG recommended that GAO’s Comptroller General:
+
+- Direct the Acquisition Management Director to revise GAO’s purchase card policy and procedures to address key requirements.
+- Develop, document, and implement a process to efficiently identify and monitor compliance with training requirements.

src/content/policies-and-audits/audits/2016-dhs-purchase.mdx

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+---
+title: "Fiscal Year 2015 Risk Assessment of the Department of Homeland Security (DHS) Bank Card Program Indicates Moderate Risk"
+description: "Components did not always follow DHS’s required procedures for credit card use."
+intro: "September 2016"
+category: policies and audits
+tags:
+  - policy
+  - audit
+  - regulation
+  - DHS
+---
+
+import LinkButton from '../../../components/LinkButton.astro';
+
+<LinkButton link="https://www.oversight.gov/report/dhs/fiscal-year-2015-risk-assessment-dhs-bank-card-program-indicates-moderate-risk" text="View Full Audit" />
+
+## Background
+
+The DHS has established internal controls for its charge card programs. Components did not always follow DHS’s required procedures for credit card use. In addition, components did not always have their own procedures in place to supplement those developed by DHS.
+
+## Recommendations
+
+The OIG recommend that the Assistant Director for Bankcard and Review, DHS Office of the Chief Financial Officer:
+
+- Ensure components implement purchase card procedures based on the _DHS Purchase Card Manual_.

src/content/policies-and-audits/audits/2016-dod-travel.mdx

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+---
+title: "DoD Officials Did Not Take Appropriate Action When Notified of Potential Travel Card Misuse at Casinos and Adult Entertainment Establishments"
+description: "DoD cardholders who used government travel cards at casinos and adult entertainment establishments for personal use sought or received reimbursement for their charges."
+intro: "August 2016"
+category: policies and audits
+tags:
+  - policy
+  - audit
+  - regulation
+  - DOD
+---
+
+import LinkButton from '../../../components/LinkButton.astro';
+
+<LinkButton link="https://www.dodig.mil/Reports/Compendium-of-Open-Recommendations/Article/1119310/dod-officials-did-not-take-appropriate-action-when-notified-of-potential-travel/" text="View Full Audit" />
+
+## Background
+
+DoD cardholders who used government travel cards at casinos and adult entertainment establishments for personal use sought or received reimbursement for their charges.
+
+## Recommendations
+
+The OIG recommend that the Under Secretary of Defense for Intelligence:
+
+- Report travel card misuse under investigation to the appropriate facility and the report outcome of the investigation.
+- Report misuse of travel cards in a timely manner on individuals without a security clearance.
+
+The OIG also recommended that the Director, Defense Travel Management Office:
+
+- Improve the identification of personal use of the travel card and disciplinary actions taken by revising the “Government Travel Charge Card Regulations.”

src/content/policies-and-audits/audits/2016-doi-purchase-fleet.mdx

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+---
+title: "DOI’s Internal Controls For Purchase Cards And Fleet Cards"
+description: "The audit was conducted to determine whether internal controls for the Integrated Charge Card Program (ICCP) are adequately designed and appropriately implemented to effectively deter fraud, waste or abuse."
+intro: "September 2016"
+category: policies and audits
+tags:
+  - policy
+  - audit
+  - regulation
+  - DOI
+---
+
+import LinkButton from '../../../components/LinkButton.astro';
+
+<LinkButton link="https://www.doioig.gov/reports/audit/us-department-interiors-internal-controls-purchase-cards-and-fleet-cards-0" text="View Full Audit" />
+
+## Background
+
+The audit was conducted to determine whether internal controls for the Integrated Charge Card Program (ICCP) are adequately designed and appropriately implemented to effectively deter fraud, waste or abuse.
+
+## Recommendations
+
+The OIG provided 10 recommendations to help improve management and oversight of the ICCP, including:
+
+- Develop internal controls and increase accountability actions so that cardholders and AOs review statements and attach supporting documents. 
+- Recover the cost of any illegal, improper or erroneous purchases. 
+- Conduct recurring management reviews of charge card transactions and clearly demonstrate actions taken when deficiencies are identified. 
+- Establish internal controls designed to identify purchases exceeding authorized limits. 
+- Develop and implement internal control procedures needed to ensure purchase logs are properly documented, maintained and current. 
+- Instruct cardholders and AOs regarding the authorized uses of convenience checks and take appropriate actions for those who do not comply with policy. 
+- Close cardholder accounts before employees separate to prevent fraudulent use. 
+- Establish a department-wide systematic review process for assigning Merchant Category Codes (MCCs) restricted groups. 
+- Verify the accuracy of MCCs and verify that appropriate restrictions have been placed on purchase card accounts.

src/content/policies-and-audits/audits/2016-epa-travel.mdx

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+---
+title: "EPA Oversight of Travel Cards Needs to Improve"
+description: "The EPA does not check travel card bank rebates for accuracy. As a result, the agency does not know whether travel card rebates received from the bank are accurate."
+intro: "August 2016"
+category: policies and audits
+tags:
+  - policy
+  - audit
+  - regulation
+  - EPA
+---
+
+import LinkButton from '../../../components/LinkButton.astro';
+
+<LinkButton link="https://www.epa.gov/office-inspector-general/report-epa-oversight-travel-cards-needs-improve" text="View Full Audit" />
+
+## Background
+
+The EPA does not check travel card bank rebates for accuracy. As a result, the agency does not know whether travel card rebates received from the bank are accurate.
+
+## Recommendations
+
+The OIG recommended that the EPA’s Office of the Chief Financial Officer (OCFO):
+
+- Institute a process to verify the accuracy of travel card rebates and establish and implement policies and procedures to correctly distribute travel card rebates. 
+- Establish and implement policies and procedures to correctly return travel card rebates to the original appropriations, or directly to the U.S. Treasury for better use.
+- Develop controls and a timeline for addressing late vouchers, revise the travel card policy to institute stronger controls and modify Concur so that lodging and rental car expenses can only result in a bank card payment. 
+- Revise travel card policy to institute stronger controls for timely travel card payments, adverse actions for late payments, and the requirement to use the travel card for all travel expenses.
+- Strengthen internal controls in Concur so that lodging and rental car expenses on vouchers can only result in a bank card payment.
+- Require each travel cardholder (before any future travel is approved) to complete training that covers the importance of split payments; timely payments; and the consequences of failure to comply, so that disciplinary action can be taken against late-paying cardholders.

src/content/policies-and-audits/audits/2016-gao-purchase.mdx

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+---
+title: "Government Purchase Cards: Opportunities Exist to Leverage Buying Power"
+description: "GAO was asked to review whether agencies are effectively leveraging their buying power when using purchase cards."
+intro: "May 2016"
+category: policies and audits
+tags:
+  - policy
+  - audit
+  - regulation
+  - GAO
+---
+
+import LinkButton from '../../../components/LinkButton.astro';
+
+<LinkButton link="https://www.gao.gov/products/GAO-16-526" text="View Full Audit" />
+
+## Background
+
+GAO was asked to review whether agencies are effectively leveraging their buying power when using purchase cards.
+
+## Recommendations
+
+GAO recommended that: 
+- The Department of Energy analyzes purchase card data. 
+- Each agency develops guidance to encourage local officials to examine purchase card spend patterns and share this information.
+

src/content/policies-and-audits/audits/2016-gao-travel.mdx

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+---
+title: "Federal Travel: Opportunities Exist to Improve Data and Information Sharing"
+description: "The administration and GSA have encouraged agencies to take steps to adopt cost-savings efforts and promote efficient travel spending."
+intro: "July 2016"
+category: policies and audits
+tags:
+  - policy
+  - audit
+  - regulation
+  - GAO
+---
+
+import LinkButton from '../../../components/LinkButton.astro';
+
+<LinkButton link="https://www.gao.gov/products/GAO-16-657" text="View Full Audit" />
+
+## Background
+
+The administration and GSA have encouraged agencies to take steps to adopt cost-savings efforts and promote efficient travel spending.
+
+## Recommendations
+
+GAO recommended that the GSA Administrator work with the Senior Travel Official Council (STOC) to:
+
+- Develop a travel data management approach that would provide GSA with more consistent travel cost data.
+- As chair of the STOC, identify and implement promising practices to help agencies leverage travel resources and achieve cost savings.

src/content/policies-and-audits/audits/2017-epa-purchase.mdx

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+---
+title: "Risk for Environmental Protection Agency’s (EPA) Fiscal Year 2016 Purchase Card and Convenience Check Program Warrants an Audit"
+description: "The EPA OIG has issued several reports on purchase cards and convenience checks."
+intro: "February 2017"
+category: policies and audits
+tags:
+  - policy
+  - audit
+  - regulation
+  - EPA
+---
+
+import LinkButton from '../../../components/LinkButton.astro';
+
+<LinkButton link="https://www.epa.gov/office-inspector-general/report-risk-epas-fiscal-year-2016-purchase-card-and-convenience-check" text="View Full Audit" />
+
+## Background
+
+The Government Charge Card Abuse Prevention Act of 2012, enacted October 5, 2012, requires the Office of the Inspector General (OIG) of each executive agency to conduct periodic assessments of its agency’s purchase card or convenience check programs.
+
+According to EPA reports, for the first 9 months of FY 2016, the EPA had a total of 38,928 purchase card and convenience transactions totaling $19,048,218.
+
+The EPA OIG has issued several reports on purchase cards and convenience checks:
+
+- On March 4, 2014, the EPA OIG issued a report, _Ineffective Oversight of Purchase Cards Results in Inappropriate Purchases at EPA_, Report No. 14-P-0128. The report found that the EPA did not provide effective oversight to ensure that purchase card holders and approving officials comply with internal control procedures. Of $152,602 in sampled transactions, $79,254 was for prohibited, improper and erroneous purchases. The OIG made seven recommendations, involving regular transaction reviews, training, agencywide standard operating procedures, and revisions to the Contracts Management Manual. The EPA reported that all corrective actions were completed.
+- On March 29, 2016, the EPA OIG issued a report, _EPA’s Fiscal Year 2015 Purchase Card and Convenience Check Program Assessed as Low Risk_, Report No. 16-P-0124, assessing the risk as low. This was based on the EPA’s recently strengthened internal controls. The OIG made no recommendations.
+
+## Recommendations
+
+Because a risk assessment was conducted, there were no recommendations. Since the OIG found noncompliance with internal controls, a full audit will be conducted for fiscal year 2017 in lieu of a risk assessment. 

src/content/policies-and-audits/audits/2017-gao-purchase.mdx

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+---
+title: "Government Purchase Cards: Little Evidence of Potential Fraud Found in Small Purchases, but Documentation Issues Exist"
+description: "GAO examined what actions GSA and OMB have taken since 2008 to enhance program controls over micro-purchases and whether weaknesses exist in the approval process."
+intro: "February 2017"
+category: policies and audits
+tags:
+  - policy
+  - audit
+  - regulation
+  - GAO
+---
+
+import LinkButton from '../../../components/LinkButton.astro';
+
+<LinkButton link="https://www.gao.gov/products/GAO-17-276" text="View Full Audit" />
+
+## Background
+
+GAO examined what actions GSA and OMB have taken since 2008 to enhance program controls over micro-purchases and whether weaknesses exist in the approval process for them and, if so, whether there were indicators of improper or potentially fraudulent purchases.
+
+## Recommendations
+
+It was recommended that GSA:
+
+- Reemphasize OMB guidance to obtain and retain complete documentation of micro-purchases. 
+- Require cardholders to document purchase request and preapproval for self generated purchases. 

src/content/policies-and-audits/audits/2017-ssa-purchase.mdx

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+---
+title: "Fiscal Year 2016 Risk Assessment of the Social Security Administration’s Charge Card Programs"
+description: "The objective was to analyze the risk of illegal, improper and erroneous purchases made through the Social Security Administration’s (SSA) charge card programs."
+intro: "January 2017"
+category: policies and audits
+tags:
+  - policy
+  - audit
+  - regulation
+  - SSA
+---
+
+import LinkButton from '../../../components/LinkButton.astro';
+
+<LinkButton link="/files/audits/2017-ssa-purchase.pdf" text="View Full Audit" />
+
+## Background
+
+The objective was to analyze the risk of illegal, improper and erroneous purchases made through the Social Security Administration’s (SSA) charge card programs. 
+
+## Recommendations
+
+It was recommended that SSA:
+
+- Issue a reminder to help ensure compliance with policy and procedures for recording purchase card transactions in purchase order logs and retaining adequate records indicating receipt and acceptance of goods. 
+- Assess the split purchases identified to determine whether they were detected by monitoring processes, and then adjust the monitoring process to identify and resolve such transactions, as needed. 
+- Implement a verification process to ensure purchase card training completion, certification, and other related information are included in the applicable training records.
+- Remind Approving Officials to timely complete all required actions of purchase card termination when an employee leaves to ensure the delegation of acquisition authority is terminated, purchase cards are destroyed and accounts are canceled. 
+- Determine the appropriateness of, and take appropriate actions, regarding the questionable transaction that occurred over a weekend.

src/content/policies-and-audits/audits/2017-usps-fleet.mdx

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+---
+title: "United States Postal Service (USPS) Fleet Specialty Credit Cards - Eastern Area"
+description: "Controls over fleet specialty credit cards in the Eastern Area were not always effective."
+intro: "March 2017"
+category: policies and audits
+tags:
+  - policy
+  - audit
+  - regulation
+  - USPS
+---
+
+import LinkButton from '../../../components/LinkButton.astro';
+
+<LinkButton link="https://www.uspsoig.gov/reports/audit-reports/fleet-specialty-credit-cards-eastern-area" text="View Full Audit" />
+
+## Background
+
+This fleet specialty credit card is issued to each facility with assigned vehicles and to Vehicle Maintenance Facilities (VMF) to pay for maintenance or repairs over $300.  Controls over fleet specialty credit cards in the Eastern Area were not always effective.
+
+## Recommendations
+
+The OIG recommended that management:
+
+- Issue a directive instructing site managers to ensure fleet specialty credit card transactions and related supporting documentation are reviewed at least monthly, maintained for 2 years, and provided to the appropriate VMFs. 
+- Direct all site managers to follow fleet specialty credit card guidance to properly manage and secure PINs and fleet specialty credit cards. 

src/content/policies-and-audits/audits/2017-va-purchase.mdx

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+---
+title: "Veterans Health Administration (VAMC): Review of Alleged Irregular Use of Purchase Cards by the Engineering Service at the Carl Vinson VA Medical Center in Dublin, Georgia"
+description: "The Office of Inspector General conducted this review in response to allegations that Dublin VAMC purchase cardholders split purchases and made duplicate payments to Ryland Contracting Incorporated and Sterilizer Technical Specialists."
+intro: "June 2017"
+category: policies and audits
+tags:
+  - policy
+  - audit
+  - regulation
+  - VA
+---
+
+import LinkButton from '../../../components/LinkButton.astro';
+
+<LinkButton link="https://www.oversight.gov/report/va/review-alleged-irregular-use-purchase-cards-vha%E2%80%99s-engineering-service-carl-vinson-va" text="View Full Audit" />
+
+## Background
+
+The Office of Inspector General conducted this review in response to allegations that Dublin VAMC purchase cardholders split purchases and made duplicate payments to Ryland Contracting Incorporated and Sterilizer Technical Specialists.
+
+## Recommendations
+
+The OIG recommended that:
+
+- The Veterans Integrated Service Network 7 Director reviews transactions for unauthorized commitments, submits ratification requests, emphasizes the importance of monitoring cardholders, provides training and ensures Approving Officials do not exceed the limit of assigned cardholders. 
+- The Director ensures contracts are established in accordance with VHA policy and takes appropriate administrative action for each cardholder who made unauthorized commitments.