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090242 1 (1978-03-29)

handle is hein.gao/gaobacvxy0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE <1ou WASHINGTON, DC 20548 GENERAL GOVERNMENT DIVISION - March 29, 1978 Mr Albert P Russo Director, Department of Human Resources District of Columbia Government Dear Mr Russo The General Accounting Office has been studying how well State and local governments, including the District of Columbia, purchase goods and services with Federal grant funds Our work at the Department of Human Resources (DHR) disclosed that its property accounting and control system does not provide accurate and complete data on the quantities, location, use, and cost of accountable property Such data are neces- sary for DHR to properly account for, maintain control over, and effec- tively manage its multimillion dollar property inventory According to DHR's January 1978 Equipment Report Master List (ERML), it owned over 34,000 property items valued at $14 2 million The ERML is the principal management tool used by DHR to account for and control accountable personal property DHR's system was ineffective because (1) acquisitions of accountable property were not always recorded on the ERML at the time of receipt, (2) annual physical inventories of property were often not done, and (3) physical inventory results, when reported, were used to validate the ERML without any independent review to insure the data was accurate and complete Tests of the accuracy and completeness of property data on the ERML showed that a large percentage of the items purchased with Federal grant funds had not been recorded on the ERML and some items which were re- corded could not be physically located by us or DHR personnel Also, physical inventory counts identified property items which were in use but not listed on the ERML Without an effective property accounting and control system, manage- ment can only estimate procurement needs and use of accountable property Faulty estimates could lead management to make bad decisions concerning program operations and resource allocation Further, the absence of

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