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During our site visit, we compared inventory records to physical inventory to verify the <br />accuracy and completeness of the inventory and inventory records. We found the <br />following exceptions at the S. Hilo, Kona, and Hamakua Road baseyards: <br />• Highway Administration located at the S. Hilo Road baseyard did not report <br />treated lumber totaling $140,765. <br />• The Kona Road baseyard did not report office supplies, tires, consumable <br />supplies, and tools in at least the last two fiscal years. Only roadside material <br />was recorded as MTS in the inventory system. <br />• The Hamakua Road baseyard did not report herbicide and tires as MTS in the <br />inventory system. <br />In addition, we found at least 79 other controlled assets (e.g., backpack blowers, office <br />equipment, and mobile radios, etc.) (Figure 6) that were present at most baseyards and <br />not properly or timely recorded in the inventory system. During the audit, the Division <br />subsequently recorded only eight of these controlled assets and purchase invoices could <br />not be reviewed for the remaining 71 items. These invoices could not be located and <br />were not properly recorded in the inventory system. We were unable to determine <br />acquired dates and original cost of these items since purchase invoices could not be <br />located. <br />It is important that staff involved in managing the County's inventory have a clear <br />understanding of what items are considered as inventory and whether they need to <br />record these items in the inventory system. If staff do not have a uniform understanding <br />of what items are considered inventory, items purchased with county funds may not be <br />recorded. Management will not be able to control or manage those items that are not <br />recorded. <br />Items Not Recorded as Inventory <br />Hwy Administration 1 <br />U <br />Hamakua Road 2 <br />Kona Road 5 <br />ca � <br />South Hilo Road 8 <br />Ka`u Road 16 <br />� m <br />s <br />.tw N. & S. Kohala Road 19 <br />a <br />Puna Road 28 <br />Total 79 <br />79 total items costing $170,000 not recorded <br />Figure 6 <br />Source: Auditor testing of DPW Highway Maintenance Baseyards <br />DPW Highway Maintenance Division Inventory Management: Audit Results 114 <br />