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Department of Health and Human Services

Office of Inspector General -- AUDIT

"Review of Unique Supplies, A Working Capital Fund Activity," (A-12-91-00010)

October 28, 1991

Adobe PDF LogoComplete Text of Report is available in PDF format (172 kb). Copies can also be obtained by contacting the Office of Public Affairs at 202-619-1343.


This final report presents the results of our review of Unique Supplies, A Working Capital Fund (WCF) Activity. Our review disclosed that Unique Supplies is having and will continue to have problems in recovering costs unless significant changes in operations are instituted. The activity has shown losses of $51,308, $205,428, and $94,744 in Fiscal Years 1989, 1990 and mid-year 1991 respectively. We determined the losses were caused by selling the majority of products at or below cost thereby failing to recover costs and overhead. We also found inventory was inadequate because valuations of items were not current and internal controls were weak.