Audit Report on the Controls of the Bronx County District Attorney’s Office Over Its Inventory of Computer and Computer-related Equipment

AUDIT REPORT IN BRIEF

The audit determined whether the Bronx County District Attorney’s Office (BCDA) has adequate controls over its inventory of computer and computer-related equipment. BCDA purchases computers (excluding laptops), printers, servers, and network devices using capital funds approved by the City’s Office of Management and Budget and some computer and computer-related equipment with grant funds. The inventory listing obtained from BCDA contained 3,272 computer and computer-related equipment items as of October 15, 2012.

Audit Findings and Conclusion

The BCDA had adequate controls over the computer and computer-related equipment on the inventory listing it provided. However, we do not have reasonable assurance that the BCDA inventory listing is complete because it could not account for all inventory tag numbers. In addition, BCDA does not have written policies and procedures for the inventory of computers and computer-related equipment and did not maintain evidence that it conducted a yearly inventory count. Except for these weaknesses, the audit generally found that all items in the audit samples were identified, the computer and computer-related equipment purchased during Fiscal Years 2011 and 2012 was appropriately added to the inventory listing, and BCDA relinquished obsolete items according to citywide regulations.

Audit Recommendations

Based on our findings, we made three recommendations, including that BCDA should:

• Ensure that tag numbers are controlled, assigned sequentially, tracked (especially for salvaged equipment), and made of sturdy material.
• Develop written policies and procedures for its inventory of computer and computer-related equipment.
• Ensure that a yearly physical inventory count of computer and computer-related equipment is conducted, documented, and performed by individuals who are not responsible for maintaining inventory.

Agency Response

In their response, BCDA officials agreed with all three recommendations.