Summary

GAO reviewed: (1) the Immigration and Naturalization Service's (INS) implementation of the Federal Managers' Financial Integrity Act of 1982; and (2) control weaknesses found in gasoline usage for government-owned vehicles supporting border patrol functions.

GAO found that, although two of the border patrol facilities have their own gasoline pumps, neither facility was following the procedures established to control bulk fuel operations. Regulations require that each location that stores bulk fuel: (1) account for fuel received and issued; (2) list the amount of fuel dispensed to each vehicle and the vehicle number; and (3) reconcile the bulk receipts and pump meter readings monthly. One sector made daily dipstick readings of the fuel in its storage tanks; however, it did not use these readings as an inventory control. The other center did not maintain the forms necessary for reconciliation. Although these INS internal control weaknesses have been identified in previous reviews, they persist. GAO believes that, even if the established procedures were followed, they would not ensure that all the fuel was properly used and accounted for unless the fuel were reconciled daily.