In 1982, Congress enacted the Federal Managers’ Financial Integrity Act requiring executive agencies to establish and maintain controls that, among other things, provide reasonable assurance that assets are safeguarded against waste, loss, unauthorized use, and misappropriation. The act also mandated that GAO’s internal control standards serve as the framework for agencies to use in establishing and maintaining their internal control systems. Among other things, GAO’s internal control standards require agencies to establish physical controls to secure and safeguard vulnerable assets such as cash, securities, inventories, and equipment, which might be vulnerable to loss or unauthorized use. In March 2002, GAO published a supplemental guide for inventory controls, which summarized fundamental principles that have been successfully implemented by seven private sector firms noted for outstanding inventory management. GAO internal control standards provide that in establishing internal controls, agencies should assess the risks associated with asset losses and establish control activities to help ensure those risks are addressed. The standards further require that agencies document and monitor control activities to ensure they are appropriately implemented and are effective in addressing risk inherent in agency operations. In addition to the Federal Managers’ Financial Integrity Act and GAO standards, two other organizations issued advisory criteria addressing inventory controls. In June 1995, the Joint Financial Management Improvement Program issued advisory criteria for implementing and maintaining inventory systems. The criteria addressed management’s responsibility to provide guidelines for developing, documenting, and implementing physical controls to safeguard and provide accountability for inventory items. Furthermore, in August 1983, the Commission on Accreditation for Law Enforcement Agencies, Inc., an independent accrediting authority for law enforcement agencies, published accreditation standards to include procedures for inventory and property control. All 18 of the federal law enforcement agencies we surveyed had policies and procedures designed to control and safeguard firearms, one of the first steps in developing and implementing an effective system of internal control. These controls were generally consistent with federal internal control standards and related criteria issued by law enforcement and management organizations. However, agencies could strengthen controls in key areas consistently identified as important for effective inventory management. Strengthening controls could assist agencies in ensuring their firearms are secured from loss, theft, or unauthorized use. In order to assess the consistency of selected agencies’ policies and procedures for controlling and safeguarding firearms with established criteria, we reviewed federal and other internal control standards designed to help ensure that assets, including firearms, are protected against damage, loss, theft, and unauthorized use. The criteria included GAO’s internal control standards and supplemental inventory guidelines, advisory criteria issued by the Joint Financial Management Improvement Program for maintaining inventory systems, and accreditation standards for inventory and property control issued by the Commission on Accreditation for Law Enforcement Agencies, Inc. Our analysis of federal internal control standards and other related criteria found four key areas that were consistently identified as important for effective inventory management. These four areas include (1) recording firearms inventory data in property management records and systems (inventory data); (2) controlling and safeguarding firearms inventories (inventory control); (3) assigning responsibility for safeguarding firearms and overseeing the conducting of firearms inventories (personal and supervisory accountability); and (4) investigating missing firearms and considering employee discipline when requirements for maintaining and controlling firearms are not met (investigations and discipline). Within each of these four areas, federal internal control standards and related criteria identify specific controls designed to assist agencies in controlling and safeguarding their firearms inventories. For example, in the area of inventory control, the standards and criteria recommend that agencies (1) have written policies and procedures for issuing agency firearms to individuals, organizational units, and functional areas; (2) conduct periodic inventory counts of firearms; (3) use occasions other than periodic inventories to confirm employees’ possession of assigned firearms; and (4) limit access to secured firearms storage areas and facilities to authorized personnel. We compared agency policies and procedures for maintaining firearms with controls identified in federal internal control standards and related criteria for each of the four key control areas. Appendix III identifies, for each agency reviewed, whether the agency established policies and procedures addressing specific controls recommended by GAO and other management organizations within each of the four areas. We surveyed agencies to determine whether they established controls to record and update firearms inventory data in agency property records and property management systems, consistent with standards issued by GAO and other management organizations. Specifically, we determined whether agencies had written policies and procedures requiring the update of property records and systems (1) upon their receipt of new firearms, (2) as a result of discrepancies identified during periodic firearms inventories, and (3) upon the removal of firearms from agency inventories. The recording and update of firearms inventory data is an important component of maintaining and controlling agency firearms. Data on activities that monitor the receipt and removal of firearms from inventory, as well as discrepancies found during periodic inventories, are needed to ensure management has adequate oversight over agency firearms. The absence of these controls could result in management being unaware of the number and location of firearms they have on-hand, and could result in a lack of appropriate oversight over these assets. The majority of agencies we reviewed usually required in their policies and procedures the recording and update of firearms inventory data. Specifically, 16 of the 18 agencies required that the date of receipt and the specific identification of the firearm, as well as the person and unit to which the firearm was assigned, be reported in property management records as new firearms are received. In addition, 17 of the 18 agencies required that adjustments be made to firearms inventory records as a result of discrepancies identified during physical inventory counts. Sixteen agencies also required the update of property management records upon the removal of firearms from agency inventories. In the area of inventory control, we surveyed agencies to determine whether they established written policies and procedures, consistent with federal internal control standards and related criteria, addressing the (1) issuance of agency firearms to individuals, organizational units, and functional areas; (2) conducting of periodic inventory counts of firearms and the manner in which inventories should be conducted; and (3) use of occasions other than periodic inventories to confirm employees’ possession of assigned firearms. We also surveyed agencies to determine whether they (4) limited access to secured firearms storage areas and facilities to authorized personnel. The issuance of firearms, periodic checks of firearms on-hand, and limited access to firearms storage areas are important in ensuring that agencies appropriately safeguard their firearms. Agencies often learn of missing or stolen firearms when conducting periodic inventories, or when they use occasions other than inventories to confirm employee’s possession of firearms. Without these controls, management may not be alerted when firearms are not appropriately maintained, or when stored firearms are not adequately protected from loss, theft, or unauthorized use. The agencies we reviewed generally established written policies and procedures for issuing firearms and conducting firearms inventories, but could strengthen other inventory controls. Specifically, agencies generally had written policies and procedures addressing the issuance of agency firearms to individuals (18 out of 18) and organizational units (16 out of 16 that reported the control applicable). In addition, all 18 agencies required the conducting of periodic inventory counts of firearms, and 15 of these agencies required that the objectives, timing, and instructions for the counts be established. However, only 11 of the 18 agencies required that persons assigned responsibility for conducting inventories be trained in inventory counting procedures. In addition, 15 of the 18 agencies required counters to verify firearm ID numbers and descriptive information about the firearm during inventory counts. However, 9 agencies did not preclude individuals from counting firearms if they had firearms custodial responsibilities. Furthermore, only 2 of these 9 agencies established compensating procedures such as using count teams of 2 or more members, or ensuring that counters have no prior knowledge of the firearms inventory being counted. Agencies also varied in using occasions other than inventories to verify employees’ possession of an assigned firearm and limiting access to secured firearms storage areas. Fifteen of the 18 agencies surveyed confirmed an employee’s possession of an assigned firearm during firearms retraining or retesting. However, only 8 of the 18 agencies required unannounced inspections to verify employees’ possession of assigned firearms. In addition, of the 15 agencies that reported this control applicable, only 7 required limited access to firearms storage areas and facilities. We surveyed agencies to determine whether they established policies and procedures, consistent with federal internal control standards and related criteria, requiring individuals to (1) safeguard assigned firearms from damage, loss, theft, and unauthorized use, and (2) store firearms in lock boxes or secure gun cases, or use trigger locks. We also surveyed agencies to determine whether (3) job descriptions included requirements for conducting inventories, (4) individual performance in conducting inventories is assessed during performance evaluations, and (5) whether supervisory oversight is provided over periodic firearms inventories. Internal controls addressing an individual’s responsibility in maintaining assigned firearms, and a supervisor’s responsibility in overseeing the control of those firearms, are needed to help ensure firearms policies are adhered to and firearms are appropriately secured. In order to be accountable for safeguarding firearms, employees and supervisors must be made aware of their responsibilities related to firearms control. The lack of these controls could make responsibilities related to firearms control unclear and result in difficulties in holding appropriate individuals accountable for failing to follow established procedures. The agencies we reviewed generally established written policies and procedures requiring individuals to safeguard assigned firearms, but could strengthen controls for conducting and overseeing firearms inventories. Specifically, 17 of the 18 agencies had policies and procedures requiring individuals to safeguard assigned firearms from damage, theft, loss, and unauthorized use. In addition, all 18 agencies required that firearms be secured in lock boxes or secured gun cases or that trigger locks be used. However, only 12 agencies assigned responsibility for conducting firearms inventories in job descriptions, and only 7 agencies assessed individuals’ performance in conducting firearms inventories during performance evaluations. In addition, only 11 of the 18 agencies required that supervisors oversee periodic firearms inventories.