Suspension and debarment of soldiers: can we do it? Yes, we can

(5) See United States v. Duff, 2004 CCA LEXIS 281 (N-M. Ct. Crim. App. 2004) (A Sailor with fourteen years of service over-purchased on IMPAC accounts for personal use); United States v. Albright, 58 M.J. 570 (2003) (An active duty supply specialist purchased a number of goods and services using the IMPAC); United States v. Palagar, 56 M.J. 294 (2002) (A CW2 battalion maintenance officer used the IMPAC to make $2,242 worth of unauthorized purchases for personal use. Appellant signed and submitted a false "Statement of Account" to his IMPAC Approving Official, and he supported this statement with phony receipts that he created on a computer. The phony receipts purported to document purchases that were never made); United States v. Durant, 55 M.J. 258 (2001) (A Soldier approached by senior enlisted supervisor and initiated a scheme: Soldier would make unauthorized purchases of personal items with his IMPAC card for both himself and his supervisor who in turn would approve the purchase of these items and authorize payment with government funds. Soldier made over ninety unauthorized purchases totaling more than $30,000 over two years); United States v. Hawkins, 2000 CCA LEXIS 266 (A.F. Ct. Crim. App. 2000) (unpublished) (An Air Force master sergeant fraudulently procured services and wrongfully used the IMPAC for personal use in his role as a superintendent of a fitness center and lodging facility at the Royal Air Force Base, Lakenheath, United Kingdom); United States v. Hurt, 1999 CCA LEXIS 161 (A.F. Ct. Crim. App. 1999) (unpublished) (An airman supply specialist used an IMPAC to order electronic goods for personal use.).

(6) The General Accounting Office changed its name to the Government Accountability Office in 2004. See The GAO Human Capital Reform Act, Pub. L. No. 108-271, [section] 8(a), 118 Stat. 811, 814 (2004).

(7) Gen. Acct. Off., No. GAO-04-156, Purchase Cards: Steps Taken to Improve DOD Program Management, but Actions Needed to Address Misuse (Dec. 2, 2003), available at http://www.gao.gov/new.items/d04156.pdf [hereinafter GAO-04-156]; Gen. Acct. Off., NO. GAO-01-995T, Purchase Cards: Control Weaknesses Leave Two Navy Units Vulnerable to Fraud and Abuse (July 30, 2001), available at http://www.gao.gov/new.items/d01995t.pdf; Gen. Acct. Off., No. GAO-02-506T, Purchase Cards, Continued Control Weaknesses Leave Two Navy Units Vulnerable to Fraud and Abuse (Mar. 13, 2002), available at http://www.gao.gov/new.items/d02506t.pdf; Gen. Acct. Off., NO. GAO-02-844T, Purchase Cards: Control Weaknesses Leave Army Vulnerable to Fraud, Waste, and Abuse (July 17, 2002), available at http://www.gao.gov/new.items/d02844t.pdf; Gen. Acct. Off., No. GAO-03-154T, Purchase Cards: Navy Vulnerable to Fraud and Abuse but Is Taking Action to Resolve Control Weaknesses (Oct. 8, 2002), available at http://www.gao.gov/new.items/d03154t.pdf.

(8) DOD Audit Report, supra note 3.

(9) GAO-04-156, supra note 7, at 13.

(10) Id.; see also Gen. Acct. Off., No. GAO-04-430, Contract Management: Agencies Can Achieve Significant Savings in Purchase Card Buys (Apr. 28, 2004), available at http://www.gao.gov/htext/d04430.html.