To assess how well the International Broadcasting Bureau (IBB) was managing its assets, OIG reviewed the policies and procedures for the management of and controls and accounting for IBB’s domestic, nonexpendable personal property from October 1999 to March 2002. This review covered the domestic inventory operations of IBB’s six property management units: Voice of America, Office of WORLDNET Television and Film Service, Office of Engineering and Technical Services, Office of Management, Office of Computing Services, and Office of Cuba Broadcasting. The primary objectives of the review were to determine whether IBB had established policies for inventory controls and was implementing them and, if so, whether they were effective. OIG also reviewed whether the Office of Cuba Broadcasting was in compliance with property management recommendations made in a 1999 report (99-IB-023, Sept. 1999).
OIG found that IBB did not have fully functioning property management policies and procedures for domestic, nonexpendable property to ensure the efficiency and effectiveness of operations and to meet agency property reporting requirements fully. Although current policies require that domestic property inventories be conducted every two years, OIG found no evidence of a complete property inventory conducted by IBB.
IBB internal controls related to personal property need to be strengthened to ensure that government property is properly used and safeguarded and that reliable and timely data is maintained on such property. The Office of Administration, Facilities Management Division, recognized the need for planning improvements in the property system and was taking steps in that direction– for example, updating property policies and procedures and placing a major focus on disposing of excess property, which should facilitate the physical inventory process. In general, the Office of Cuba Broadcasting had implemented all the recommended changes in the 1999 report and was continuing to improve its overall property management function in accordance with established IBB policies and procedures.
Major recommendations are that IBB conduct an agency-wide inventory to establish an accurate baseline for its domestic, nonexpendable personal property and implement a plan to bring it into compliance with applicable accounting and reporting requirements for property management. Part of that plan should include establishing a single, centralized receiving operation for all international broadcasting offices and establishing a mandatory annual training requirement for property management personnel.
