Reclamation Supplement to Federal Property Management Regulations

Part 60 Property Accountability

Subpart 114S-60.1 Personal Property Administration - Figures 1-3

233004 Trailer Full - W/Front Axle
233006 Trailer Pole
382016 Drill Well
233007 Trailer Semi 5th Wheel/Pintle

Figure 2

 
Material weaknesses are defined as: "a specific instance of non-compliance . . . Such weakness would significantly impair the fulfillment of an agency component's mission; deprive the public of needed services; . . . significantly weaken safeguards against waste, loss, unauthorized use or misappropriation of funds, property, or other assets . . ."

The following areas have been identified as material weaknesses within Reclamation's personal property program. To eliminate the MATERIAL WEAKNESSES identified, we have referenced the appropriate REGULATIONS to ensure compliance and to minimize written reports generated during a review.

Material Weakness	Regulations
Accountability	410 DM 114-60.2
Letters of Designations Accountable Officers Survey Officers Receiving Officers Issuing Officers Warehouse Users Boards of Survey	410 DM 114-60.204 & 205 410 DM 114-60.804-3 410 DM 114-60.100(y) 41 CFR 101-44.308-1 RM 114S-44.308-1 410 DM 114-60.703 410 DM 114-60.804-1
MPS
Verification process (required only during reviews)   MINIMUM OF 5% CHECKED FOR EACH OF THE FOLLOWING: EPA Purchases Verification Report (use MPS Master Data Records Transactions Report) Purchase Orders Custodial Officers Files Random Spot Checks Relief of Custody (Accuracy Range 1%)	410 DM 114-60.202-4 410 DM 114-60.207 & 208
STORES
Verification of STORES (offices utilizing program)   Spot Check 5% of Total Items (Accuracy Range 1%)	410 DM 60-701 & 702
Verification of Fuel Issuing Receiving Adjustments Security (Accuracy Range 2%)	410 DM 114-60.701 & 702
Excess Property	41 CFR 101-43
Items Promptly Reported Property must be reported quarterly or when more than 30 items have accumulated	41 CFR 101-43.304-1
Reports of Survey	410 DM 114-60.8
Time frame for reporting losses Time frame for convening board Factual: Documentation, Findings, and Recommendations Lack of witness destruction of property signatures	410 DM 114-60.805   410 DM 114-60.806-2 410 DM 114-60.806-4 410 DM 114-60.806-6
Vehicles/Transportation	412 DM Handbook
Utilization Standards (days and miles)   Preventative Maintenance and PM Records Vehicles at Home Vehicle protection (keys and credit cards) Aircraft Utilization Cost Comparisons A-126	412 DM 3.2 412 DM 6.3B through 412 DM 8.15 412 DM 5.1B & C 412 DM 5.5B   350-354 DM OMB Circular A-126
Artwork	411 DM Handbook
Inventory   Preservation and Protection Security Loan Documentation	411 DM 2.3A & 411 DM 3.4B 411 DM 3.2 & 3.3 411 DM 3.2B & 3.3A 411 DM 3.4D
Facility Management	41 CFR 101-17 through 21
Incomplete Buildings, Quarters, Structures and Miscellaneous information in RIS Owned -vs- Leased (GSA or Commercial) Employee Sq. Ft. Ratio Incorrect Quarters Rental Rates Energy Surveys Not Completed	41 CFR 114-51 & 52 41 CFR 101-17 through 21 OMB Circular A-45   400 DM Quarters Handbook 41 CFR 101-25.112 E.O. 12902

Figure 3.

Personal Property Management Internal Control Review Required Corrective Action and Recommendation Response and Follow-up Report                     OFFICE/LOCATION ______________________________  REVIEW CONDUCTED ON ______________ CIRCLE COMPLETED CORRECTIVE ACTIONS FOR ACTIVITY: WERE ANY RECOMMENDATIONS IMPLEMENTED? YES: NO: I certify that all Required Corrective Actions are complete and all recommendations have been satisfactorily addressed.   __________________________ Accountable Officer _____________________ Date