Finding Text
Finding 2022-001 ? Equipment Management (Significant Deficiency) Criteria/Condition: Civil Air Patrol?s (CAP) equipment management system includes the Operational Resource Management System (ORMS), Navision (listing of depreciable assets) and an Access database, which tracks items that have not been placed in service. Navision and ORMS were not accurately updated for current year activity. Cause/Effect: Inaccurate information was used to update several current year disposals and acquisitions in ORMS and Navision. This resulted in discrepancies in and between the systems, though between the two, all required information was included. Recommendation: The contents of each component of CAP?s equipment management system should be reviewed for accuracy. Any items that are not deemed a ?trackable asset? should be purged from the system to make the contents more manageable and meaningful. All additions to the system should be reviewed for accuracy by someone other than the preparer. Internal system controls that prevent an addition without the full complement of required information should be considered. Comparative reports between the system should be included in the quarterly reconciliation process. These reports should be run before and after the reconciliation process to ensure the identified activity was posted correctly.