Department of Correctional Services

Purchasing and Inventory Practices

We examined the internal controls over purchasing and inventory practices at State prisons. We conclude that an effective system of internal controls has not been established. As a result, purchases may be more costly than necessary and inventory items are not adequately protected against waste, loss and abuse. We recommend that managers in the Department of Correctional Services take a more active role in ensuring the adequacy of the internal controls.

For a complete copy of 95-S-90 click here.
For a copy of the associated follow-up report click here.
For a copy of the 90-day response click here.