Undercover Travel Expenses Were Generally Supported; However, Controls Could Be Improved

The Chief, CI, should ensure that management's approval is obtained when reserving hotel rooms exceeding the applicable temporary duty location rate and the use of luxury vehicles and require agents to include management's prior approval in their travel voucher documentation.

The Chief, CI, should periodically assess undercover travel on a function-wide basis to identify potential areas for improved efficiency, to identify best practices to ensure agents' safety, and to ensure that the investigative imprest fund is only used for travel costs when needed to maintain the security of undercover operations.

The Commissioner, SB/SE Division, should revise the IRM and associated Memorandum of Understanding guiding the performance of quarterly imprest fund audits to specifically address how many times any single auditor should consecutively perform quarterly audits.