COM 0109.001 2016-2018 - Laserfiche WebLink

Home

and Finance Director. To ensure inventory and inventory records are accurate and complete staff should be researching and reporting problems to management timely. o Evaluate count results. ■ Existing policies do not set a performance measure for the physical count. ■ Results of the physical count are not communicated to counters, warehouse personnel, and management to ensure accuracy or completeness. ■ Staff responsible for managing the inventory should be verifying their inventory appropriately. Policies were not consistently followed or enforced We also identified policies and procedures that were not consistently followed and enforced: • Establish accountability. The Division could not adequately demonstrate they continuously track items prone to theft. The Division's internal system is unable to hold any staff personally accountable for items that are missing, lost, or damaged since staff do not consistently use sign in/out logs. Sign in/out logs and periodic physical inspection of items at the baseyard could validate items were appropriately tracked, accounted, and adequately safeguarded. • Enlist knowledgeable staff. Most Division staff explained they were not told or trained to look for discrepancies or understood that they needed to resolve them timely. Being familiar with policies and procedures could clearly validate those responsible for managing the County's inventory understands the expectations of the assignment and their responsibilities. • Provide adequate supervision. Due to a lack of supervision, additions, disposals, and adjustments were not properly recorded in the inventory system. Administrative review of discrepancies and adjustments could validate adequate supervision. • Ensure inventory and inventory records are accurate and complete: o Execute physical count. The Division could not demonstrate the accuracy and completeness of the physical count at all Highway Maintenance locations. Reviewer's initials date, or other tick marks on the inventory listing, materials, tools, and supplies list, additions worksheet, or disposal record could clearly indicate that the physical count was performed accurately. o Ensure completeness of count. The Division could not demonstrate they reviewed their final inventory listing dated June 30, 2014 as provided by the Department of Finance. Reviewer's initials date, or other tick marks on the final inventory listing could clearly validate that they checked their inventory records for errors and omissions after the annual physical count. o Perform research. The Division could not demonstrate timely research was performed to resolve various discrepancies. Reviewer's initials, date or other tick marks on the DPW Highway Maintenance Division Inventory Management: Audit Results 124