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In planning and performing our audit of the BOP's Pharmacy Services, we considered the BOP's internal controls for the purpose of determining our auditing procedures. The evaluation was not made for the purpose of providing assurance on the internal control structure as a whole; however, we noted certain matters that we consider reportable conditions under generally accepted government auditing standards.48
Finding II
- The BOP did not ensure that records for controlled substances, including the mainstock and substock inventory, Proof of Use sheets, and quarterly inventories, were accurate and complete.
- The BOP did not ensure that the Health Services Administrator or an authorized designee approved and verified all purchase orders and verified items received to the vendor invoices for all prescription medications.
- The BOP did not ensure that the administration of controlled substances was properly documented on inmates' Medication Administration Records.
- The BOP did not ensure that there was adequate segregation of duties for ordering and receiving of prescription medications.
Finding III
- The BOP did not ensure that its institutions were in compliance with regulations related to prescriptions for controlled substances.
- The BOP did not ensure that prescriptions in inmates' medical files contained the required information, including documentation of the pharmacists' reviews for adverse interactions.
Because we are not expressing an opinion on the BOP's overall internal control structure, this statement is intended solely for the information and use of the BOP in managing its Pharmacy Services.
- Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation of the internal control structure that, in our judgment, could adversely affect the ability of the BOP to administer its Pharmacy Services.
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