COM 0109.001 2016-2018 - Laserfiche WebLink

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Of the 414 items reviewed, we could not locate 57 items. Eight were new items totaling $4,677. The remaining 49 items were fully depreciated and recorded at $0.00 or $0.01. Management asserted these 57 items were "in -use" however; we were unable to corroborate this information or determine if these items were adequately accounted and safeguarded. Division staff are first responders in 24 hour, seven days a week emergency call-out3 and various inventory items are constantly in "in -use" status. Other Inventory items not continuously tracked may also have been loaned to other County departments. We reviewed the Division's "Borrowing of Any County Item" procedures that provides guidance and requires staff to properly record and document when any County -owned equipment/inventory item is borrowed. We found they only use their procedure when loaning out roadside materials (i.e., traffic cones and flashing barricades) to the public and to County agencies outside DPW. We observed that the only time policies and procedures were followed and enforced, was when another agency outside DPW borrowed a vehicle. In both of these instances, the Division could demonstrate compliance with applicable internal controls and loan policies and procedures. However, the Division could not demonstrate they complied with their own internal borrowing policies and procedures. Staff explained that Highway monies purchased Highway inventory, equipment, and supplies and could be used by any Highway staff regardless of location. Staff did not use their official form to record what items were borrowed, when items were returned, its condition, if items were lost, stolen, or damaged internally between baseyard locations. Staff sometimes track inventory items by writing it down in the overseer's notebook, white board, chalkboard, or was verbally informed. This practice makes it difficult to manage inventory and inventory records or hold any person accountable for missing, lost, stolen, or damaged inventory items. It is important that staff involved in managing the County's inventory have a clear understanding of what items are considered sensitive, portable, and prone to theft, and whether they need to continuously track these items. Management will not be able to control or manage those items prone to theft that are not continuously tracked which may tend to increase the risk of fraud, waste, and abuse. Continuous tracking of items prone to theft would ensure assets are properly accounted for, adequately safeguarded, and establishes accountability for the accuracy and completeness of the inventory and inventory records. Daily equipment sign-in/out logs supported by periodic supervisor/overseer review and physical inspection of items can be conducted as evidence of continuous tracking. s "Call -Out" -An Employee who is called back to work. United Public Workers (UPW) Unit 1 Agreement July 1, 2013 - June 30, 2017. Section 33. pg. 81-82. DPW Highway Maintenance Division Inventory Management: Audit Results 118