The New Orleans Office of Inspector General (OIG) conducted a review of the New Orleans Firefighters’ Pension and Relief Fund (NOFFPRF) policies and procedures for credit card transactions and expense reimbursements from January 1, 2010 through December 31, 2012. The objective of the review was to verify that the New Orleans Firefighters’ Pension Board (the board) had adequate internal controls over employee and board member credit card purchases and expense reimbursements and that those controls were operating effectively.