Available Data Show that Selected Agencies Reported Spending at Least $1.5 Billion on Firearms, Ammunition, and Tactical Equipment from Fiscal Years 2010 through 2017

The 20 federal agencies in our review reported data from their internal  record-keeping systems on the amount they spent on firearms,  ammunition, and selected tactical equipment. These agencies reported  spending at least $38.8 million on firearms, $325.9 million on ammunition,  and $1.14 billion on tactical equipment—at least $1.5 billion in total—from  fiscal years 2010 through 2017. According to our analysis, some of the difference between the ICE- provided and publicly-available obligations in USASpending.gov results  from other DHS agencies using ICE contracts to make firearms and  ammunition purchases, and ICE not properly identifying the funding  agency for those purchases in the Federal Procurement Data System- Next Generation (FPDS-NG), the database from which USASpending.gov  draws contracting data. Case Study Components’ Inventory Controls Vary and Selected Offices Generally Followed Their Own Procedures

HHS, IRS, and EPA case study components have inventory controls in  place for firearms, ammunition, and tactical equipment. Other examples of these controls include security for  and limited access to assets, such as equipment that might be vulnerable  to risk of loss or unauthorized use. Each component has a process whereby at least  once a year officials conduct a firearms inventory to ensure that issued  and stored firearms match with records in the office’s inventory tracking  system. Figure 7 describes a general process that all components we  reviewed follow to verify their firearms inventory. Because ICE does not accurately  report the agency that funded the purchase to FPDS-NG, the public does  not have accurate information on how much ICE and the agencies that  make purchases using ICE procurement services have obligated for  firearms and ammunition. Recommendation for Executive Action

To improve the accuracy of publicly-available purchase information, the  Director of ICE should update ICE’s contracting process to include the  name of the appropriate funding agency in data entered into FPDS-NG  for firearms and ammunition purchases. What do available data show about spending on firearms,  ammunition, and selected tactical equipment made by federal  agencies with 250 or more federal law enforcement officers from fiscal  years 2010 through 2017? To what extent have selected agencies accurately reported purchases  of firearms and ammunition in publicly-available data on  USASpending.gov? What inventory controls and procedures are in place at HHS, EPA,  and IRS, and to what extent do these agencies follow these  procedures at selected locations? This report is the public version of a sensitive report that we issued in  October 2018. For this objective, we requested the types of information  that agencies reported using the data collection instrument: the date of  each purchase; descriptive information on what was bought, including the  caliber or gauge of firearms and ammunition; the quantity of items bought;  the amount spent and whether those amounts were estimates; the type of  record-keeping system used by the agency and any limitations associated  with it or challenges compiling the information we requested; descriptions  of changes or updates to the system that may have affected the data; and  the contracting office(s) that were responsible for buying these items for  the agency. To address our second question, we selected three agencies—the  Bureau of Indian Affairs (BIA), the U.S. Forest Service, and the U.S.  Immigration and Customs Enforcement (ICE)—to assess the extent to  which their purchases of firearms and ammunition were accurately  reflected in publicly-available data. To address our third and fourth questions, we reviewed inventory  information and controls for case study federal law enforcement  components within U.S. Department of Health and Human Services  (HHS), Environmental Protection Agency (EPA), and Internal Revenue  Service (IRS).
Why GAO Did This Study

Federal law enforcement agencies purchase firearms, ammunition, and tactical equipment, such as riot shields, to support their missions. GAO was asked to review these purchases for federal law enforcement agencies, and inventory controls at HHS, EPA, and IRS specifically.
This report examines, among other objectives (1) firearms, ammunition, and selected tactical equipment spending by federal agencies with 250 or more FLEOs from fiscal years 2010 through 2017; (2) the extent to which select agencies accurately reported purchases of firearms and ammunition in publicly-available data; and (3) inventory controls in place at HHS, EPA, and IRS.
GAO obtained available data on purchases from 20 agencies and from USASpending.gov, and reviewed inventory information and controls within HHS, EPA, and IRS. GAO also conducted site visits to HHS, EPA, and IRS offices to observe inventory controls, selected based on data discrepancies or reports of loss or theft, among other factors.
This is a public version of a sensitive report that GAO issued in October 2018. Information that HHS, IRS, and the Transportation Security Administration deemed sensitive has been omitted.

What GAO Found

The 20 federal law enforcement agencies in GAO's review reported spending at least $38.8 million on firearms, $325.9 million on ammunition, and $1.14 billion on tactical equipment—at least $1.5 billion in total—from fiscal years 2010 through 2017, based on data agencies provided to GAO.
The internal agency data on firearms and ammunition purchases for the Bureau of Indian Affairs, U.S. Forest Service, and U.S. Immigration and Customs Enforcement (ICE) did not always match data that were publicly available on USASpending.gov—a government source for federal contract data. In particular, the dollar value of firearms purchases by ICE in USASpending.gov was approximately 8 times greater than the value of the purchases reported by ICE to GAO. Some differences result from other agencies using ICE contracts to make firearms and ammunition purchases, and ICE not properly identifying the funding agency for those purchases in the system that supplies data to USASpending.gov. Because ICE does not accurately report the agency that funded these purchases, the public does not have accurate information on how much ICE—and the agencies that make purchases using ICE contracts—have spent on firearms and ammunition. This decreases accountability and transparency of federal purchases, which is in conflict with the intended purpose of this system.
Department of Health and Human Services (HHS), the Environmental Protection Agency (EPA), and the Internal Revenue Service (IRS) have inventory controls for tracking, verifying, and securing federal law enforcement officers' (FLEOs) firearms. GAO observed these agencies' law enforcement components and found them to be generally following their inventory and security policies at selected locations. In instances where agencies were not in compliance with their policies, the agencies made corrections during the course of GAO's review. Each component has a process whereby at least once yearly officials review the firearms inventory to ensure that firearms match with records in the office's inventory system. The figure below illustrates a general process that all components GAO reviewed follow to verify their firearms inventory. Ammunition and tactical equipment inventory controls varied because agencies generally did not consider these items to be as sensitive as firearms. Examples of these controls include security for, and limited access to, equipment that might be vulnerable to risk of loss or unauthorized use, such as silencers or pyrotechnics.

What GAO Recommends

GAO recommends that the Director of ICE update ICE's contracting process to provide the name of the agency funding the purchase of firearms and ammunition to improve the accuracy of publicly available data. ICE concurred with the recommendation.