United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office Accounting and Information Management Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 1993-11-22 monographic deposited born digital GA 1.13:AIMD-94-6 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-94-6 P0b002ee1803826d6 f:ai94006 DGPO 2010-08-12 2011-03-24 GAOREPORTS-AIMD-94-6 machine generated eng fdlp REPORT GAOREPORTS-AIMD-94-6 AIMD-94-6 Financial management systems Federal property management Customs administration Accountability Search and seizure Federal records management Financial records Federal agency accounting systems Advance funding Inventory control systems Customs Service Seized Asset Program Treasury Enforcement Communications System Customs Service Property Tracking System Customs Forfeiture Fund Joint Financial Management Improvement Program Letter Report AIMD The U.S. Customs Service has not adequately safeguarded millions of dollars in cash and luxury items and tons of illegal drugs, leaving them vulnerable to theft and misuse. Customs often did not (1) promptly transfer, deposit, or dispose of seized property; (2) properly weight, count, and test seized drug; and (3) provide adequate facilities and sufficiently restrict access to stored items. These shortcomings allowed large quantities of cash and drugs to remain on hand for long periods, increasing the risk of theft, misuse, and loss. Also, Customs' inventory records to control and manage seized property and prepare agency financial reports were incomplete and inaccurate. These records omitted large quantities of seized property; showed incorrect locations for some items; included erroneous values, such as those for counterfeit items; and included transactions recorded in the wrong period. Further, Customs did not adequately control millions of dollars in funds advanced to Customs agents for special operations or the sensitive documents related to these advances. https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-94-6/html/GAOREPORTS-AIMD-94-6.htm GAO/AIMD-94-6 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-94-6 Letter Report GAO/AIMD-94-6; Financial Management: Customs' Accountability for Seized Property and Special Operation Advances Was Weak; Financial management systems Federal property management Customs administration Accountability Search and seizure Federal records management Financial records Federal agency accounting systems Advance funding Inventory control systems Customs Service Seized Asset Program Treasury Enforcement Communications System Customs Service Property Tracking System Customs Forfeiture Fund Joint Financial Management Improvement Program