03-008 Property Unit - Miami Police Dept. Audit Report Ado…

AUDIT OF THE PROPERTY UNIT OF THE MIAMI POLICE DEPARTMENT FOR THE PERIOD OCTOBER 1, 2001, THROUGH SEPTEMBER 30, 2002 TABLE OF CONTENTS INTRODUCTION............................................................................................................. 1 SCOPE AND OBJECTIVES ........................................................................................... 3 METHODOLOGY ........................................................................................................... 5 AUDIT FINDINGS IN BRIEF ........................................................................................ 6 PROPERTY UNIT, CITY OF MIAMI POLICE DEPARTMENT......................... 6 COMPLIANCE WITH CERTAIN SECTIONS OF THE STANDARD OPERATING PROCEDURES.................................................................................. 6 SIGNIFICANT DEFICIENCIES RELATING TO THE ACCOUNTING AND SAFEGUARDING OF CONFISCATED EVIDENCE/PERSONAL PROPERTY.7 PHYSICAL INVENTORY COUNTS OF INVENTORIED ITEMS WERE NOT PERFORMED, AS REQUIRED............................................................................. 12 CERTAIN CONFISCATED EVIDENCE ARE NOT PROPERLY SAFEGUARDED..................................................................................................... 14 INADEQUATE OF INTERNAL CONTROLS. ..................................................... 18 LACK OF COMPUTER CONTROLS. ......................................................... ...