EXECUTIVE SUMMARY

INTRODUCTION

Background
Baltimore Field Division Property Management Procedures
Audit Approach

FINDINGS AND RECOMMENDATIONS

PROPERTY CONTROLS COULD BE IMPROVED

FBI Definition of Accountable Property is Inadequate
Procurement and Receipt of Property

Property Management Application
Credit Card Purchases
Segregation of Duties

Location Testing and Completeness of Property Records

Results of Location Testing
Results of Completeness Testing (Walk-Throughs)

Frequency and Results of Physical Inventories
Disposal Testing
Conclusions
Recommendations

APPENDIX 1 - OBJECTIVES, SCOPE, AND METHODOLOGY

APPENDIX 2 - ROLES OF BALTIMORE FIELD DIVISION PROPERTY OFFICIALS

APPENDIX 3 - BALTIMORE FIELD DIVISION PROCEDURES DURING THE PROPERTY LIFE CYCLE

APPENDIX 4 - SAMPLE FD-281 (PROPERTY PASS) FORM [Not available electronically]

APPENDIX 5 - SAMPLE FD-369 (REQUISITION) FORM [Not available electronically]

APPENDIX 6 - SAMPLE FD-500 (REPORT OF LOST/STOLEN PROPERTY) FORM [Not available electronically]

APPENDIX 7 - FBI POLICY MEMORANDUM ESTABLISHING $1,000 THRESHOLD

APPENDIX 8 - STATISTICAL SAMPLING DESIGN AND COMPUTATION OF ESTIMATES

APPENDIX 9 - FBI RESPONSE TO THE DRAFT AUDIT REPORT

APPENDIX 10 - OIG SUMMARY OF ACTIONS NECESSARY TO CLOSE THE REPORT