Audit of Bonneville Power Administration`s management of Information Resources

摘要

Bonneville Power Administration`s (Bonneville) information resources include computer-related equipment, spare parts, and computer software. The objective of this audit was to determine whether Bonneville acquired and accounted for computer-related equipment properly. We found positive aspects in Bonneville`s management of computer-related equipment. However, improvements could be made in implementing credit card and property procedures. Specifically, we found that improvements were needed to (1) control credit card purchases, (2) ensure that equipment was tagged and included in property records, (3) maintain accountability over spare parts, and (4) identify unused equipment. As a result, about $90,000 of equipment was bought by personnel whose authority to purchase was not properly documented, and about $182,000 of purchases lacked supporting invoices. In addition, one maintenance support group had over $109,000 of spare parts shortages. Furthermore, Bonneville could have saved about $803,000 had unused equipment been redistributed within Bonneville or to other Federal and state agencies. Management concurred with the recommendations to improve internal controls.