The district did not properly track construction materials: they used vague work programs, recorded materials as issued before they actually were, failed to prepare required reports, did not store materials safely, and never reconciled records—leading to inaccurate inventory records and potential loss.

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Original Audit Finding Excerpt

"Absence of proper inventory system and controls for the purchase of construction materials for the general maintenance of roads such as: (i) preparation of generic program of works (POW) rather than individual program specifying specific projects for which the materials would be used; (ii) the "issue" column of the RIS was filled out upon receipt of materials from the supplier, even though the materials had not yet been issued for use in the maintenance project; (iii) non-preparation of RSMI, based on the individual RIS and non-submission to the Accounting Division/Section on a regular basis which led to the recording of inventory as outright expenses; (iv) materials were not stored in the stockroom for proper safekeeping; and (v) no physical inventory and no reconciliation of the stock cards with the ledger."

Source Document