Audit Report on the Inventory Controls over Computer and Computer-Related Equipment by Richmond County District Attorney’s Office

January 27, 2012 | MG11-131A

Table of Contents

    AUDIT REPORT IN BRIEF

    The Richmond County District Attorney’s Office (RCDA) is responsible for ensuring the safety and security of the residents of Staten Island by investigating crime, fairly and aggressively prosecuting those who violate the law, and providing services to those affected by crime.

    During the last three fiscal years (2009-2011), RCDA spent a total of $52,582 on computer and computer-related items. RCDA had a total of 1,178 computer and computer-related items in its inventory as of June 20, 2011.

    This audit determined whether RCDA maintains adequate controls over its inventory of computer and computer-related equipment purchased through the City’s Financial Management System (FMS).1

    Audit Findings and Conclusions

    RCDA generally adhered to its own policies and procedures when maintaining inventory of computer and computer-related equipment. Specifically, RCDA maintained detailed records; all items tested from the inventory system were located at RCDA’s office; and agency identification tags were affixed.

    Although RCDA had some detailed policies and procedures, we found instances where RCDA either did not have or did not enforce its existing rules pertaining to changes in and the counting of its inventory. In addition, RCDA has neither segregated the duties of maintaining and counting inventory among its staff nor established sufficient compensating controls in lieu of segregating those duties. As a result of these deficiencies, RCDA may not always be certain that all of its inventory items are properly accounted for.

    Audit Recommendations

    To address these issues, we recommend that RCDA:

    • Develop and adhere to policies and procedures pertaining to the replacement and relinquishment of defective items.
    • Update its procedures to ensure that in addition to scanning item tags, serial numbers on selected items are verified during inventory counts.
    • Update its procedures to ensure that the same individual who maintains the equipment is not solely responsible for conducting an inventory count.
    • Comply with its procedures and ensure that all required information is entered into its inventory system.

    Agency Response

    RCDA officials agreed with the audit’s four recommendations and included documentation to indicate that three of the recommendations have already been implemented.

    1. According to RCDA officials, some computer and computer-related items were purchased through agency accounts outside of FMS (e.g., accounts used for investigative or confidential purposes). We did not trace these items because we considered them to be outside of our audit scope.

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