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 ## Summary
 
-On October 5, 2012, Public Law (P.L.) 112-194, entitled the Government Charge Card Abuse Prevention Act of 2012 was signed into law. The Act reinforces Administration efforts to improve the management of government charge card programs. The Act also requires that the Office of Management and Budget (OMB) review existing guidance and, as necessary, prescribe additional guidance governing the implementation of requirements contained in the Act. 
+On October 5, 2012, Public Law (P.L.) 112-194 <sup><a href="#footnote-1">1</a></sup>, entitled the Government Charge Card Abuse Prevention Act of 2012 was signed into law. The Act reinforces Administration efforts to improve the management of government charge card programs. The Act also requires that the Office of Management and Budget (OMB) review existing guidance and, as necessary, prescribe additional guidance governing the implementation of requirements contained in the Act. 
 
 On September 6, 2013, OMB issued Memorandum M-13-21, which provides supplemental guidance to OMB Circular A-123, Appendix B in the following areas: required safeguards and internal controls; reports on purchase card<sup><a href="#footnote-1">1</a></sup> and integrated card violations (purchase transactions only); and Inspector 
 General (IG) risk assessments and audits. The chart below outlines the reporting requirements reflected in P.L. 112-194 and in OMB Circular A-123, Appendix B: