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092847 1 (1970-10-13)

handle is hein.gao/gaobacwsm0001 and id is 1 raw text is: OCT 1.3 1970 Mr. Edward J. Henry District Director of Customs Region 111, Philadelphia U.S. Customhouse Philadelphia, Pennsylvania 19106 LM092847 Dear Mr. Henry: We have completed our survey of the procedures and practices of the Philadelphia District, Bureau of Customs, Region III, relating to seized and abandoned property. Our survey was primarily directed towards determining the adequacy of Customs controls over this property while being retained awaiting sale or other disposition. We found, generally, that the controls over the seized and abandoned property were satisfactory. However, as discussed below we believe that certain inventory control procedures over the property could be strength- ened. Under current District Office procedures, personnel were annual inventories of general order property by comparing the records with the property on hand. We found that test checks made to identify items that may not have been recorded or may erroneously removed from the inventory records. performing inventory were not have been During our survey we identified three lots of general order merchandise that had been erroneously removed from the inventory records even though the merchandise was in storage at the Philadelphia Custom- house. One lot consisted of 173 pistols which had been in Customs custody since 1964. At the time of our survey, inventory controls were not maintained over these pistols and apparently District Office personnel were not aware that these items were on hand. We also noted that some merchandise scheduled for sale in 1969 could not be located at the time of sale. We believe that inventory controls over general order property could be strengthened by including in the inventory procedures a test count of merchandise on hand without knowledge as to the data in the inventory records and subsequently determining whether current inventory records have been maintained for the property tested. UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE 502 U.S. CUSTOMHOUSE, SECOND AND CHESTNUT STREETS OC PHILADELPHIA, PENNSYLVANIA 19106 - 0 01 YD7

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