DRUG ENFORCEMENT ADMINISTRATION
PROPERTY MANAGEMENT AND INVENTORY CONTROLS

Audit Report 96-10, (3/96)

TABLE OF CONTENTS

AUDIT RESULTS

INTRODUCTION

FINDINGS AND RECOMMENDATIONS

I. REVIEW OF DEA PROPERTY MANAGEMENT PRACTICES

A. Internal Controls

B. The Property Management Officer

C. Review of Property Systems

D. DEA Actions

E. Conclusion

F. Recommendation and Status of Corrective Actions

II. REVIEW OF FIXED ASSETS

A. Capitalization Process

B. Capitalization of Purchased Assets

C. Capitalization of Non-Purchased Assets

D. Disposal of Capitalized Assets

E. Interface Between Accounting and Property Systems

F. DEA Actions

G. Conclusion

H. Recommendations and Status of Corrective Actions

STATEMENT ON COMPLIANCE WITH LAWS AND REGULATIONS

SCHEDULE OF DOLLAR RELATED FINDINGS

APPENDIX I - SCOPE, METHODOLOGY, AND BACKGROUND INFORMATION

APPENDIX II - DEA OFFICES AND PROPERTY SYSTEMS REVIEWED

APPENDIX III - ACRONYMS

APPENDIX IV - DEFINITIONS OF TERMS

APPENDIX V - DEA CONCURRENCE MEMO

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