||U.S. Department of Justice
Federal Bureau of Investigation
Washington, D. C. 20535-0001
September 20, 2004
Ms. Joan M. Becker
Acting Regional Audit Manager
Office of the Inspector General
U.S. Department of Justice
Washington Regional Audit Office
1300 North 17th Street, Suite 3400
Arlington, VA 22209
Dear Ms. Becker,
||Response to the Office of Inspector General Audit of Controls Over Accountab1e Property at the Ba1timore Field Division of the Federal Bureau of Investigation
The Federal Bureau of Investigation has prepared appropriate responses to the recommendations contained in your report captioned above. The responses have undergone a classification and sensitivity review. Both are enclosed with this letter.
Please contact me or Joan F. Ridgley of my staff should you have any questions. Ms. Ridgley may be reached on (202) 324-6390.
Donald W. Thompson, Jr.
Acting Assistant Director
We recommend that the FBI:
- Amend the FBI policy for entering items into the Property Management Application by mandating the tracking of under $1,000 property that meet the Justice Property Management Regulations definition of controlled personal property.
The Justice Property Management Regulations (JPMR) are currently being revised by the Justice Management Division, Department of Justice, and is in a draft format. Once the JPMR has been revised and finalized, the FBI will then make appropriate amendments for entering accountable property into the Property Management Application.
- Determine if the following weaknesses exist in other FBI field divisions, and if so, take appropriate corrective action.
The Finance Division's Property Procurement Management Section - Audit Group, is scheduled to commence field audits of the credit card program in Fiscal Year "05". In its' Credit Card Audit Plan, the auditors will be specifically testing for the weaknesses identified, completion of FD-369s through signature before each purchase and that adequate documentation exists supporting charges reflected on the billing Statements.
If the Audit Group finds deficiencies in limited instances, remedial training will be provided to the offending parties. If the weaknesses appear to be systemic, a formal class of instruction will be taught by the Bureau's Credit Card Program Manager.
We recommend that the BFD:
- Ensure that all new property, regardless of its addressee, be received first by a supply technician.
BFD Response: *
The BFD has implemented this recommendation. The Administrative Officer (AO) has instructed the Financial Manager, Supervisory Administrative Specialists (SAS's) and the Lead Supply Technician to ensure that all new property is first sent to the appropriate Supply Technician prior to dissemination. Furthermore, procedures have been established with the Baltimore Office Services Supervisor (OSS) to ensure that all property arriving in the division is first routed to the appropriate Supply Technician. New and all ready established procedures will be formalized, documented and forwarded to FBIHQ by 10/15/2004.
- Ensure that FD-369 forms are completed and approved before each credit card purchase.
Current procedures in the BFD requires that completed FD-369's are forwarded to the Financial Manager for approval and obligation of funds prior to purchases. The BFD has instructed all credit card holders that FD-369's must be approved by their immediate supervisors before submission to the Financial Manager. This procedure will ensure that all purchases are warranted and in direct support of the BFD operations and the mission of the FBI. New and established procedures will be formalized, documented and forwarded to FBIHQ by 10/15/2004.
- Ensure that the Administrative Officer receives adequate supporting documentation from each cardholder that supports the amount of the charges on his or her bill.
The BFD suggests that this recommendation be amended to reflect the following language: "Ensure that the Administrative Officer (or other appropriate management official) receives adequate supporting documentation from each card holder that supports the amount of the charges on his/her bill."
All credit card holders will be instructed that supporting documentation, i.e. FD-369, receipts, invoices, for the purchase (s) on their credit card, must be supplied with the credit card statement prior to being approved by the Administrative Officer or appropriate management official.
The official who approves the statement of each credit card holder is currently the Administrative Officer. The BFD recommends that the approving official be the immediate supervisor of the credit card holder. He/she would be the most knowledgeable individual of the purpose and/or need for any purchase. New and established procedures will be formalized, documented and forwarded to FBIHQ by 10/15/2004.
* Regarding recommendations #3, #4, and #5: BFD will be drafting an "All Employees" communication advising of the information as set forth in this OIG Audit. It is anticipated that this communication will be disseminated to BFD personnel by 10/15/04, and further reiterated during the divisions annual All Employee and Special Agent-In-Charge Conferences scheduled for later this year.