United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2004-04-23 monographic deposited born digital 15 p. GA 1.13:GAO-04-520R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-520R P0b002ee18037d9e7 f:d04520r DGPO 2010-08-12 2011-03-24 GAOREPORTS-GAO-04-520R machine generated eng fdlp REPORT GAOREPORTS-GAO-04-520R GAO-04-520R Computers Internal controls Computer equipment management Credit sales Federal procurement Accountability Financial management Government purchase cards HUD Facilities Integrated Resource Management System Correspondence A09870 In testimony in October 2002 and in a report issued in April 2003 we raised concerns about the Department of Housing and Urban Development's (HUD) accountability for computers and computer-related equipment bought with government purchase cards. Our review identified a large volume of computers and computer-related purchases for which HUD did not have adequate supporting documentation. In addition, HUD acknowledged that items bought with purchase cards were not being consistently entered in its asset management system thereby increasing its vulnerability to loss or theft. Given these findings, and the approximately $59 million HUD reported it has spent on computers and computer-related equipment and services over the last 3 fiscal years, Congress asked of us to further assess HUD's accountability for these vulnerable assets. Specifically, it was requested that we determine whether HUD had established an effective system of internal control for maintaining accountability over its computer equipment. Our review covered HUD's systems and controls in place during fiscal years 2001, 2002, and 2003. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-520R/html/GAOREPORTS-GAO-04-520R.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-520R/pdf/GAOREPORTS-GAO-04-520R.pdf GAO-04-520R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-520R Correspondence GAO-04-520R; Department of Housing and Urban Development: Lack of Accountability for Computer Equipment Leaves These Assets Vulnerable to Loss or Misappropriation; Computers Internal controls Computer equipment management Credit sales Federal procurement Accountability Financial management Government purchase cards HUD Facilities Integrated Resource Management System