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GAO-04-520R 1 (2004-04-23)

handle is hein.gao/gaocrptaqaj0001 and id is 1 raw text is: SGAO Accountability * Integrity Reliability United States General Accounting Office Washington, DC 20548 April 23, 2004 The Honorable Christopher S. Bond Chairman Subcommittee on VA, HUD, and Independent Agencies Committee on Appropriations United States Senate Subject: Department of Housing and Urban Development: Lack of Accountability for Computer Equipment Leaves These Assets Vulnerable to Loss or Misappropriation Dear Mr. Chairman: In testimony in October 2002' and in a report issued in April 20032 we raised concerns about the Department of Housing and Urban Development's (HUD) accountability for computers and computer-related equipment bought with government purchase cards. Our review identified a large volume of computers and computer-related purchases for which HUD did not have adequate supporting documentation. In addition, HUD acknowledged that items bought with purchase cards were not being consistently entered in its asset management system thereby increasing its vulnerability to loss or theft. Given these findings, and the approximately $59 million4 HUD reported it has spent on computers and computer-related equipment and services over the last 3 fiscal years, you asked us to further assess HUD's accountability for these vulnerable assets. Specifically, you requested that we determine whether HUD had established an effective system of internal control for maintaining accountability over its computer equipment. Our review covered HUD's systems and controls in place during fiscal years 2001, 2002, and 2003. 'U.S. General Accounting Office, Financial Management: Strategies to Address Improper Payments at HUD, Education, and Other Federal Agencies, GAO-03-167T (Washington, D.C.: October 3, 2002). 2 U.S. General Accounting Office, HUD Purchase Cards: Poor Internal Controls Resulted in Improper and Questionable Purchases, GAO-03-489 (Washington, D.C.: April 2003). 3 This information was provided in response to Office of Management and Budget Memorandum M-02- 05 requiring agencies to develop a remedial action plan to manage the risk associated with purchase card usage. 4 This total includes purchases of computer-related supplies and services and nonaccountable equipment, which is not tracked in HUD's asset management system. GAO-04-520R Accountability for Computer Equipment Lacking

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