However, agencies could strengthen controls  in key areas consistently identified as important for effective inventory  management. In addition, only 11 of the 18 agencies required that  supervisors oversee periodic firearms inventories. Investigations and Discipline—Agencies Required Investigations of Missing Firearms and Discipline When Deemed Appropriate

We surveyed agencies to determine whether they established written  policies and procedures, in accordance with federal internal controls  standards and related criteria, to ensure that instances of missing firearms  are investigated, and employees are appropriately disciplined for not  safeguarding firearms or reporting missing firearms. Audits Found Weaknesses in Firearms Controls at Justice and Treasury Agencies, but Improvements Are Being Made

Audits conducted by the Departments of Justice and Treasury OIGs and  TIGTA found that agencies did not always comply with agency policies  and procedures for maintaining and controlling firearms inventories or  establish needed controls. Although  these weaknesses were found, agencies have taken, or are in the process  of taking, actions to improve their controls over firearms inventories. Audits conducted by Justice’s and Treasury’s OIGs found that  some missing firearms were recovered during the commission of a crime,  or in connection with a criminal investigation. As of July  2002, 188 of these firearms had been subsequently recovered, leaving   824 still missing. While we could not determine the exact percentage of  agency firearms that were reported lost, stolen, or missing, it appears that  these firearms generally accounted for less than one percent of agencies’  total firearms inventories. Of the 1,012 firearms that agencies reported lost, stolen, or otherwise not  in their possession, most missing firearms were pistols (541). The need for an assessment of firearms controls, and documentation of  controls in policies and procedures, is demonstrated by the majority of  agencies reviewed reporting missing firearms. Appendix I: Objectives, Scope, and Methodology

We reviewed federal law enforcement agencies’ control over firearms to  determine (1) the extent to which these agencies’ policies, procedures,  and practices for controlling and safeguarding firearms were consistent  with federal internal control standards and related criteria issued by law  enforcement and management organizations; (2) whether reviews  conducted by the Department of Justice and Department of Treasury  identified instances of noncompliance with firearms policies and  procedures, and whether agencies have taken actions to correct identified  weaknesses, particularly regarding (a) conducting inventories, (b)  investigating missing firearms, and (c) disciplining employees; and (3) the  number of firearms that selected federal law enforcement agencies  identified as lost, stolen, or otherwise not in their possession between  September 30, 1998 and July 2002.
Why GAO Did This Study

In March 2001, the Department of Justice Office of Inspector General reported that the Immigration and Naturalization Service could not account for over 500 of its firearms. Furthermore, in July 2001, the Federal Bureau of Investigation disclosed that 449 of its firearms were lost or stolen. Given the possible threat that lost, stolen, or missing firearms poses to the public, GAO assessed (1) the consistency of federal agencies' firearms controls with federal internal control standards and related criteria; and (2) compliance by Justice and Treasury agencies with established firearms controls and improvements made to strengthen and enforce controls.

What GAO Found

GAO found that all 18 federal agencies reviewed, which accounted for over 95 percent of federal officers and agents authorized to carry firearms, had policies and procedures for controlling and safeguarding firearms that were consistent with federal internal control standards and related criteria. However, agencies could strengthen their controls in key areas that have been consistently recognized as important for effective inventory management. These areas include recording and tracking firearms inventory data; maintaining, controlling, and accounting for firearms inventories; ensuring personal and supervisory accountability for firearms; and requiring investigations, and discipline when deemed appropriate, for individuals determined not to have followed firearms accountability procedures. Although agencies established policies and procedures to control firearms, audits conducted by the Departments of Justice and the Treasury found that agencies did not always follow established procedures, or implement procedures, for conducting periodic inventories, reporting and investigating missing firearms, and securing firearms inventories. Since these weaknesses were identified, we found that agencies have implemented, or are in the process of implementing, actions to strengthen their firearms controls. In addition, 15 of the 18 federal agencies GAO reviewed reported a total of 1,012 firearms as lost, stolen, or otherwise not in their possession between September 30, 1998 and July 2002, further indicating the need for stronger controls. Of these firearms, 188 were recovered, leaving 824 firearms still missing. While we could not determine the exact percentage of agency firearms that were reported lost, stolen, or missing, it appears that these firearms generally accounted for less than 1 percent of agencies' total firearms inventories. In independent reviews of selected missing firearms cases, the Departments of Justice and the Treasury identified instances of firearms recovered in connection with criminal activity or during the course of criminal investigations.