Maintenance and Disposal of Seized and Forfeited Assets
in Selected Western Districts
Report No. 02-07
Office of the Inspector General
STATEMENT ON MANAGEMENT CONTROL STRUCTURE
In planning and performing our audit of the USMS's maintenance and disposal of seized assets, we considered the management control structure for the purpose of determining our audit procedures. This evaluation was not made for the purpose of providing assurance on the USMS's overall management control structure. However, we noted certain matters involving the management control structure and operation of the USMS's maintenance and disposal activities that we consider to be reportable conditions under generally accepted government auditing standards.
Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design and operation of the management control structure that, in our judgment, could adversely affect the USMS's ability to manage the maintenance and disposal of seized assets.
Our audit identified the following deficiency: controls were not sufficient in San Diego to prevent seized checks from becoming stale-dated while in USMS custody.