United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office General Government Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 1998-08-21 monographic deposited born digital 16 p. GA 1.13:GGD-98-187 https://www.govinfo.gov/app/details/GAOREPORTS-GGD-98-187 P0b002ee1803830f1 f:gg98187 DGPO 2010-08-12 2011-03-24 GAOREPORTS-GGD-98-187 machine generated eng fdlp REPORT GAOREPORTS-GGD-98-187 GGD-98-187 Customs administration Internal controls Law enforcement information systems Federal records management Smuggling Drug trafficking Search and seizure Treasury Enforcement Communications System Letter Report GGD

Pursuant to a congressional request, GAO reviewed the internal control techniques the Customs Service has in place to safeguard certain law enforcement records in the Treasury Enforcement Communications System (TECS) from being inappropriately deleted.<p/>GAO noted that: (1) Customs did not have adequate internal controls over the deletion of TECS lookout records; (2) standards issued by the Comptroller General require that: (a) key duties and responsibilities in authorizing, processing, recording, and reviewing transactions should be separated among individuals; (b) internal control systems and all transactions and other significant events should be clearly documented; and (c) supervisors should continuously review and approve the assigned work of their staffs; (3) however, guidance on TECS does not require these safeguards and Customs officials at the three ports GAO visited had not implemented these controls; (4) as a result, Customs employees could inappropriately remove lookout records from TECS; and (5) although GAO's review was limited to Customs headquarters, their Custom Management Centers, and three ports of entry, because of the lack of adequate system wide internal control standards over deletion authority, it is possible that TECS lookout records may not be adequately safeguarded in other ports of entry as well. https://www.govinfo.gov/content/pkg/GAOREPORTS-GGD-98-187/html/GAOREPORTS-GGD-98-187.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GGD-98-187/pdf/GAOREPORTS-GGD-98-187.pdf GAO/GGD-98-187 https://www.govinfo.gov/app/details/GAOREPORTS-GGD-98-187 Letter Report GAO/GGD-98-187; Customs Service: Internal Control Weaknesses Over Deletion of Certain Law Enforcement Records; Customs administration Internal controls Law enforcement information systems Federal records management Smuggling Drug trafficking Search and seizure Treasury Enforcement Communications System Title 31 Section 3512 31 U.S.C. 3512