REPORT OF AUDIT - FOREIGN BROADCAST INFORMATION SERVICE KEY WEST UNIT

• Document Type: FOIA
• Collection: FOIA Collection
• Document Number (FOIA) /ESDN (CREST): 06636475
• Release Decision: RIPPUB
• Original Classification: U
• Document Page Count: 7
• Document Creation Date: December 28, 2022
• Document Release Date: September 24, 2018
• Case Number: F-2016-02242
• Publication Date: August 12, 2003

Approved for Release: 2018/09/20 C06636475
UNCLASSIFIED
REPORT OF AUDIT
Foreign Broadcast Information Service
Key West Unit
Central Intelligence Agency
Office of Inspector General
Audit Staff
12 August 2003
DATE ISSUED
UNCLASSIFIED
Approved for Release: 2018/09/20 C06636475
Approved for Release: 2018/09/20 C06636475
UNCLASSIFIED
Report of Audit
Foreign Broadcast Information Service
Key West Unit
RESULTS IN BRIEF
Overall, we found that Key West Unit's financial and logistical
transactions were generally in compliance with laws and regulations and
that Agency funds and property were generally safeguarded against theft,
waste, and abuse. However, Key West Unit's management of accountable
property needs to be strengthened to ensure that property records are
maintained and that property is reported to Headquarters. In addition, the
unit needs to maintain appropriate time and attendance records. Other
matters, including the need for Chief, Key West Unit to attach a statement
of certification to the unit's monthly expense accountings submission and to
ensure that receipts are obtained for cash disbursements from the unit's cash
box, were discussed with the chief and appropriate actions are being taken.
OBJECTIVES, SCOPE, AND METHODOLOGY
The objectives of this audit were to determine whether:
� Resources were efficiently and economically utilized
and adequately safeguarded in compliance with laws
and regulations.
� Financial and logistical transactions were properly
documented and consistent with approved operational
objectives.
To accomplish our objectives, we performed tests of the financial
records to determine whether transactions involving cash disbursements and
advances were properly authorized, executed, and in compliance with
Agency regulations and Federal laws. We also reviewed logistical records
to assess whether accountable property was properly recorded and reported
to Headquarters in accordance with Agency regulations. We interviewed
unit operational and administrative personnel as necessary to accomplish
our objectives.
1
UNCLASSIFIED
Approved for Release: 2018/09/20 C06636475
Approved for Release: 2018/09/20 C06636475
UNCLASSIFIED
We conducted our audit work at the Foreign Broadcast Information
Service's (FBIS) Key West Unit in April 2003. We discussed our audit
results with the Chief, Key West Unit and other FBIS officials. Our audit
was conducted in accordance with generally accepted government auditing
standards. In response to a draft of this report, FBIS management concurred
with the recommendations and stated that actions are being taken to implement
them.
BACKGROUND
The FBIS Key West Unit is the focal point of the Latin America
Program's Open Source collection on Cuba. The unit is the primary
collector of Cuban radio and television broadcasts, processing six daily
programs and monitoring the eight primary national radio and television
networks. The unit also coordinates the selection and processing of Cuban
press from internet sources.
contract employees are monitors who record, translate, and analyze the
Cuban broadcasts. In addition, the unit utilizes the services
independent contractors who perform maintenance and bookkeeping duties.
For fiscal year 2003, Key West Unit's
DETAILED COMMENTS
Unit Records Do Not Accurately Reflect
Accountable Property
Management of Key West Unit accountable property needs to be
strengthened. Annual inventories of property have not been conducted, and
the dollar value of unit property has not been reported to Headquarters.
Agency Regulation requires each unit to
safeguard and maintain complete and accurate accountable property records.
The regulation applies to: all computer central processing units (CPU),
regardless of price; and, all other property with an initial acquisition price of
$25,000 or more that does not lose its identity or is not consumed during use.
In addition, the regulation requires that records of accountable property
received, stored, issued, and disposed of be established and maintained, and
that the accountable officer conduct an annual physical inventory of the
property and submit an Annual Dollar Value Report (ADVR), based on a
current inventory, to Headquarters each September.
2
UNCLASSIFIED
Approved for Release: 2018/09/20 C06636475
Approved for Release: 2018/09/20 C06636475
UNCLASSIFIED
The last physical inventory of accountable property at Key West Unit
was conducted in September 2000. However, the Chief, Key West Unit told
us that none of the items reported on that property list remain at the unit due
to a computer recapitalization effort that has taken place since that inventory
was conducted. The recapitalization effort also brought dozens of new
accountable property items to the unit since September 2000 that have not
been recorded on a property list. The unit also could not produce evidence
that an ADVR had ever been submitted to Headquarters.
During our audit, the chief told us that he would await the conclusion
of the upcoming recapitalization of the unit's computers before establishing
a property management system. He intends to request the assistance of a
regional FBIS officer in Panama, who conducted the last physical inventory
at Key West, to assist him in establishing this system. Since we noted that
the unit has fewer than 50 property items, we believe that unit officials
should be able to conduct a physical inventory and establish an appropriate
property management system without relying exclusively on external
assistance.
Recommendation #1 (for the Chief, Foreign Broadcast
Information Service Key West Unit): Conduct a physical
inventory of all accountable property and establish a
property mana ement system in accordance with Agency
Regulatio or tracking and reporting property.
Controls Over Time & Attendance
Records Need To Be Strengthened
Key West Unit does not maintain appropriate Time and Attendance
(T&A) records. We found that the unit does not maintain hardcopy T&A
records with employee or approver signatures. Currently, the monitors
inform Chief, Key West Unit of their regular and overtime hours worked as
well as any leave taken. The chief documents and reports the monitors'
hours as well as his own hours in an e-mail to officials in the Europe,
Latin America, and Africa Group (ELAG) at the end of each pay period.
However, neither the chief nor the monitors certify with their signature that
their hours, as reported, are accurate and correct. In addition, the chief does
not certify with his signature that the T&A hours are approved, which is
particularly important since a significant amount of overtime is claimed by
the three monitors. Evidence of employee certifications and approvals by
supervisors play a crucial role in ensuring the integrity of a T&A process.
3
UNCLASSIFIED
Approved for Release: 2018/09/20 C06636475
Approved for Release: 2018/09/20 C06636475
UNCLASSIFIED
During our audit, the Chief, Key West Unit informed us that he is
currently adhering to instructions from officials in the ELAG on how to
manage T&A records. He was advised not to fax hard copy T&A records to
ELAG but rather to send an e-mail with the relevant T&A information at the
end of each pay period. The chief stated that he would await updated
guidance from ELAG before changing the unit's current practices. Key
West Unit officials should ensure that their T&A process follows similar
practices performed by other Agency field installations. These practices
include maintaining T&A records that include employee certifications and
supervisory approvals and the periodically mailing of T&A records to
Headquarters for retention.
Recommendation #2 (for the Chief, Foreign Broadcast
Information Service Key West Unit): Establish hardcopy
Time and Attendance (T&A) records that are signed by
employees, approved by a supervisor, and periodically mailed
to Headquarters for retention.
4
UNCLASSIFIED
Approved for Release: 2018/09/20 C06636475
Approved for Release: 2018/09/20 C06636475
UNCLASSIFIED
Exhibit A
List of Recommendations
Recommendation #1 (for the Chief, Foreign Broadcast
Information Service Key West Unit): Conduct a physical
inventory of all accountable property and establish a
property management system in accordance with Agency
Regulation or tracking and reporting property.
Recommendation #2 (for the Chief, Foreign Broadcast
Information Service Key West Unit): Establish hardcopy
Time and Attendance (T&A) records that are signed by the
employees, approved by a supervisor, and periodically mailed to
Headquarters for retention.
UNCLASSIFIED
Approved for Release: 2018/09/20 C06636475
Approved for Release: 2018/09/20 C06636475
UNCLASSIFIED
Exhibit B
Audit Team Members
This audit report was prepared by the Office of Inspector General, Audit Staff.
Program Manager
(b)(3)
Auditor-in-Charge
(b)(3)
Auditor
(b)(3)
UNCLASSIFIED
Approved for Release: 2018/09/20 C06636475