Indian Health Service: IHS Mismanagement Led to Millions of Dollars in Lost or Stolen Property

摘要

In June 2007, GAO received information from a whistleblower through GAO's FraudNET hotline alleging millions of dollars in lost and stolen property and gross mismanagement of property at Indian Health Service (IHS), an operating division of the Department of Health and Human Services (HHS). GAO was asked to conduct a forensic audit and related investigations to (1) determine whether GAO could substantiate the allegation of lost and stolen property at IHS and identify examples of wasteful purchases and (2) identify the key causes of any loss, theft, or waste. GAO analyzed IHS property records from fiscal years 2004- 2007, conducted a full physical inventory at IHS headquarters, and statistically tested inventory of information technology (IT) equipment at 7 IHS field locations in 2007 and 2008. GAO also examined IHS policies, conducted interviews with IHS officials, and assessed the security of property. GAO makes 10 recommendations to the IHS to update IHS policy, and enforce management policies such as conducting physical inventories, properly tracking inventory, and safeguarding assets. Although HHS agreed to 9 recommendations, HHS stated that the report contained inaccuracies and misinterpretations that they believe seriously weaken the conclusions. GAO disagrees with their assessment and reiterates support for all recommendations