The Office of Inspector General (OIG) established a Purchase Card Task Force to proactively review purchase card expenditures under the General Services Administration (GSA) SmartPay program, which allows Department of Energy (DOE) and contractor employees to make micro-purchases using Government furnished credit cards. As part of this initiative, we conducted a review of purchase card transactions by Bechtel Nevada cardholders between March and September 2004. Bechtel Nevada is the management and operating contractor for DOE’s Nevada Site Office. Purchase card transactions are processed by Bechtel Nevada through the Bank of America. The objective of our review was to determine if internal controls regarding Bechtel Nevada’s purchase card program are adequate to ensure purchases are proper and comply with applicable guidelines.