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inventory listing, additions worksheet, purchase invoices, or disposal record could clearly <br />validate that research was performed. <br />o Evaluate count. The Division could not demonstrate a review and evaluation of the <br />count results had occurred. Reviewer's initials date, or other tick marks on the <br />inventory listing could clearly validate their review. <br />By identifying gaps in policies and procedures, management can identify where effective <br />internal controls need to be placed, where to provide detail for new and established procedures, <br />provide adequate training, and to clarify unclear procedures so that they are easier to follow and <br />enforce. <br />The Highway Maintenance Division indicated they are proactively taking the necessary actions <br />to improve inventory management oversight. They provided a consolidated reference binder <br />that includes the Inventory Procedures Manual, inventory memorandums (e.g., from Finance <br />Director, DPW administration, and Highway management, etc.), their updated internal control <br />policies and procedures, checklists, and reminders, which was distributed to all the Highway <br />Maintenance baseyards. We have not corroborated the content of the manual, nor have we <br />reviewed the effectiveness of the training material implemented by the Division. <br />DPW Highway Maintenance Division Inventory Management: Audit Results 125 <br />