This Web page has been archived on the Web.

1981 Report of the Auditor General of Canada

Introduction

4.1 Photocopiers have become an essential and ubiquitous tool in supporting the operations of government. Departments and agencies of the federal government owned or rented approximately 6,250 copiers and produced some 75 million photocopies in November 1980. On an annual basis, that amounts to about 900 million copies. Although the costs of photocopying in a single department or agency may sometimes not appear significant, a conservative estimate suggests that, including labour, government-wide costs are likely to be in excess of $50 million a year.

4.2 In addition to its more direct benefits and costs, photocopying has other characteristics that make it an important resource which must be properly managed if value for money is to be obtained. In particular, photocopying has a capacity to generate significant indirect costs by providing a readily accessible and inexpensive means for reproducing information. Although most photocopying undoubtedly facilitates communication, it also leads to the use of valuable time in handling, reading, filing or otherwise disposing of copied material. To the extent that copies are produced and distributed unnecessarily, these indirect costs are not offset by any benefits.

4.3 The purpose of our audit of the management of photocopying within government was to assess whether existing policies, procedures and practices for the acquisition and use of equipment and services demonstrated due regard for economy and efficiency.

4.4 We recognize that the importance of photocopying in communication within departments, its decentralized nature, and the easy access all employees have to photocopiers make the implementation of cost-effective controls difficult. The Treasury Board has identified photocopying as one of the areas in which administrative restraint is to be exercised and there is an indication that expenditures on photocopying across government have stabilized in recent years. Nevertheless, we concluded as a result of our audit that further improvements in control and direction at both central and departmental levels are possible and justified.

Extent and Costs of Photocopying

4.5 A photocopier is generally defined as a device used to produce copies of documents directly from an original, as distinct from a duplicator which uses an intermediate master copy. Photocopying equipment in use within and agencies ranges from small desk-top models to large, sophisticated machines which may, in some cases, compete with duplicators in terms of production volumes and costs.

4.6 The Department of Supply and Services - Supply Administration (DSS- Supply) produces an annual Photocopier Data Package to assist departments and agencies in acquiring and managing photocopying equipment. This document divides photocopying requirements into two broad categories: convenience photo- copying for up to 40,000 copies a month, and high-speed photocopying for more than 40,000 copies a month.

4.7 Most convenience copiers are operated by users on a first-come, first- served basis. Although intended to produce a relatively small number of copies per job, they provide ready access and quick turnaround to a limited number of localized users. High-speed copiers are usually centralized, have full-time operators and are used for long production runs. They generally produce copies more cheaply than convenience copiers but do not offer the same degree of convenience to users. Achieving an appropriate balance between convenience and cost is one of the key issues in the management of photocopying.

4.8 The past decade has seen a substantial increase in the range and capability of equipment available. Data from the Treasury Board Secretariat show that, between 1972-73 and 1975-76, the annual rental costs for photocopying equipment in the federal government increased significantly from $7.3 million to approximately $24 million. Although we have not been able to estimate the extent to which inflation contributed to this increase, it is unlikely that it would have accounted for more than a minor part. Over the next three years, annual rental costs increased much more slowly to $26 million in 1978-79. This slower rate of increase probably reflected a combination of administrative restraint and an associated increase in cost awareness, reduced rental costs resulting from increased competition among suppliers and, perhaps, a degree of market saturation.

4.9 To obtain more complete and current information on the extent and costs of photocopying across government, we carried out a survey of the departments and agencies listed in Schedules A and B of the Financial Administration Act and the larger branches designated as departments for purposes of the Act. Where we were unable to get complete information from some departments and agencies, we made conservative estimates.

4.10 Our estimates based on this survey show that, in November 1980, the government owned or rented about 6,250 photocopiers. Most of these machines (98 per cent) were convenience copiers. The majority of copies (75 per cent) were produced on convenience copiers and thus reflected relatively short runs in terms of numbers of originals as well as copies per original. The remaining 25 per cent of copies represented the large-scale production of high-speed photocopiers. A significant proportion of this comprises the production of high-speed copiers operated by DSS-Supply in its printing plants.

4.11 The following table lists the more significant elements of photocopying costs that we identified. Based on information from the survey and the assumptions shown in the table, we have estimated that the cost of photocopying across the government is over $50 million a year. There are other costs of photo- copying, such as the purchase of copy services from the private sector and the energy consumed by copying equipment, where we had no basis for making estimates.

Annual Costs of Photocopying in the Federal Government (Estimated)

Type of Cost

Amount
(Thousands of Dollars)

Rented Copiers
- including rental and supplies

$ 24,240

Purchased Copiers
- including amortization (straight-line, 60 months), maintenance and supplies

$ 2,300

Full-time Operators
- Assuming payroll cost of $20,000 a year for each operator

$ 3,400

User-Operators (Convenience Copiers)
- Assuming 10 copies and 2 minutes a trip and salary cost of $15,000 a year

$ 18,530

Space
- assuming 5 square metres per machine @ $100 per square metre

$ 3,120

     Total

$ 51,590


4.12 With respect to unit costs, we found that the cost per copy of rental and supplies for convenience copiers used in departments and agencies (3.6 cents) compared favourably with similar information from some large users of convenience copiers in the private sector and a provincial government. Cost per copy for high-speed copiers was 1.8 cents. It should be noted that neither of these per- copy costs is all-inclusive, in that overheads and labour costs are not taken into account. Cost per copy, however, is not a fully reliable indicator of economy. A rental fee for a convenience copier usually consists of a flat rate per month and an additional charge for each copy made. In other words, the greater the volume of copies, the lower the per-copy cost would be; however, the total monthly rental cost would be higher. Our audit did not attempt to establish the extent to which copies being made were in fact necessary.

Audit Scope

4.13 We assessed the following functions, using criteria based on those developed for the audit of materiel management reported in Chapter 2 of our 1980 annual Report:

    - assignment of responsibility for the management of photocopying;
    - analysis of photocopying needs and requirements, and the acquisition of equipment and services;
    - controls; and
    - information to support photocopying management.
4.14 In assessing these functions we reviewed the policies and directives developed by Treasury Board with respect to photocopying, and the ways in which their application was monitored. We also examined the role and activities of DSS- Supply, which provides guidance and help to departments and agencies in managing the acquisition and use of copying equipment through its Office, Technical and Construction Products Centre. In addition, DSS-Supply provides copying services through the Canadian Government Printing Office's Outside Plants Branch.

4.15 We examined the management of photocopying mainly in the National Capital Region headquarters of the following six organizations:

Employment and Immigration;
Environment;
Industry, Trade and Commerce;
National Health and Welfare;
National Revenue - Taxation; and
Secretary of State.
These six organizations accounted for about 24 per cent of the copiers in use and 19 per cent of the copies produced in departments and agencies during November 1980.

4.16 During the audit we obtained information on management practices in other jurisdictions as they relate to photocopying. We had discussions with a number of firms in the private sector that use photocopiers extensively in their operations, and interviewed commercial suppliers of copy services to gain an understanding of service alternatives available to government departments and agencies.

Summary of Audit Observations

4.17 Assignment of responsibility. In 1976, Treasury Board identified photocopying as one of the areas for administrative restraint across government. The administrative restraint program required DSS-Supply to exercise some control over departmental acquisitions of photocopying equipment through a pre- procurement review. Because DSS-Supply has perceived that control is not consistent with its primary service role, it no longer carries out the pre- procurement review to ensure that departments are acquiring suitable equipment at least cost.

4.18 With respect to high-speed copiers, DSS-Supply provides both advice and assistance to departments to help them acquire the most cost-effective equipment. In the case of convenience copiers, DSS-Supply produces and provides an annual Photocopier Data Package to enable users to select and requisition, through DSS-Supply, the least cost equipment consistent with copying requirements. DSS-Supply accepts all properly authorized requisitions, but reports to Treasury Board when departments have chosen equipment which is not within $25 per month of the least rental cost identified in the Data Package. These reports show that departments have not always chosen to rent copiers in the least cost range.

4.19 Definition of needs and requirements. Departments have generally favoured the convenience of renting or buying their own equipment rather than using DSS-Supply or private sector copying services. In reviewing the processes for defining needs and requirements, we found that departments were frequently not assessing the real level of copying service needed or weighing the costs and benefits of alternative ways of meeting copying needs. DSS-Supply Outside Plants Branch had not maintained service standards in all cases and departments did not always have a clear perception of the level of service they could expect from DSS copy centres in meeting high volume copying needs.

4.20 Acquisition. The usual method of acquisition has been to rent photocopiers rather than to buy them outright. Although we recognize that it is administratively simpler to rent, we found that departments were not systematically assessing the relative economic benefits of purchase and rental to help them make informed acquisition decisions. Using conservative assumptions, our analysis of a number of rentals showed that, in a large proportion of these cases, savings could have been achieved through purchasing the equipment. In practice, of course, any potential savings would have to be considered in the context of other factors affecting the acquisition decision, including maintenance and service considerations, and the possible impact of changing technology and market conditions.

4.21 Treasury Board has not required departments and agencies to assess the cost-effectiveness of various methods of acquiring photocopiers. However, a policy on the cost-effective acquisition of moveable assets in general was under development at the time of our audit.

4.22 Controls. Some of the departments we audited had introduced procedures and practices to control waste in the use of copying equipment. In others, few controls were in place. In all the departments, some improvements were possible in such areas, for example, as the implementation of measures to increase employees' awareness of copying costs and to promote sound copying practices.

4.23 The Photocopier Data Package focuses primarily on the acquisition of convenience copiers. Although a useful guide to departments and agencies faced with the need to choose from an extensive range of equipment and complex pricing plans, the document includes only a brief section on the in-service management of photocopying. This section of the document could be strengthened to provide a basis for departments and agencies to develop practical photocopying management techniques suited to their specific requirements.

4.24 Information. The departments audited had not developed adequate means to assess how effective they were in managing and controlling photo- copying resources. With some exceptions, the departments had not established procedures to monitor the costs of photocopying and use of photocopiers, or developed reports to inform management of costs and trends. The absence of information in departments increases the potential for proliferation of copiers and wasteful copying practices.

4.25 At the time of the audit, Treasury Board policies with respect to materiel utilization were being expanded to include consumption control policies. Among other things, these will refer to the need for departments and agencies to monitor materiel costs and rates of use.

Observations and Recommendations

Assignment of Responsibility

4.26 In its Policy Circular 1976-2, issued in January 1976, the Treasury Board identified a number of areas in which fiscal restraint was to be exercised and reductions in the level of administrative expenditure were to be achieved. Photocopying equipment was specifically identified as one of those areas. DSS- Supply was assigned responsibility for reviewing all requisitions for the purchase or rental of copying equipment with a view to permitting:

recommendations to be made in a more formal manner to customer departments and agencies on the maximum economies to be obtained, for example from the use of a different type of machine or from the pooling of existing departmental equipment.
4.27 The requirement for DSS-Supply to review all requisitions from departments and agencies amounted, in effect, to a control over their selection and acquisition of copying equipment and was seen as such. This exercise of a control function by DSS-Supply resulted in considerable antagonism when departments felt they were being denied the amount or type of equipment that they believed they required. At the same time, DSS-Supply perceived that its service role was being compromised by the need to exercise control over departmental acquisition of equipment.

4.28 In July 1980, DSS-Supply stopped its pre-procurement review practice and gave Treasury Board written notice of its decision. For high-speed copiers, DSS-Supply provides advice and assistance to departments on an individual case basis to help them acquire the most cost-effective equipment. With respect to convenience copiers, DSS-Supply produces an annual Photocopier Data Package which contains the specifications of most available convenience copiers and auxiliary equipment, rental price information, terms and conditions based on annual standing offers negotiated with equipment suppliers, and purchase prices for equipment, accessories and supplies. The Data Package is a valuable publication that is used extensively by departments and agencies faced with making choices from a wide array of increasingly complex equipment and pricing plans.

4.29 With the exception of some remote areas of the country where all photocopier requirements are handled by DSS-Supply on an individual basis, the Data Package provides the basis upon which departments and agencies submit requisitions to DSS-Supply for convenience copiers. For its part, DSS-Supply accepts all departmental requisitions for convenience copiers that are:

    - least cost in any particular volume range;
    - within $25 rental per month of the least cost equipment; or
    - above least cost, provided that the requisition, signed by the appropriate authority, indicates an awareness and an acceptance of the additional expense to the department.
4.30 Since November 1980, a monthly exception report, listing contract requisitions for convenience copiers processed by DSS-Supply that exceed the least cost category by more than $25 per month, has been forwarded to Treasury Board. Reports covering the five-month period from 1 November 1980 to 31 March 1981, showed that the failure of departments to rent least cost (or within $25 per month of least cost) convenience copiers resulted in additional costs t the government of about $580,000. This represented almost six per cent of the total value of convenience photocopier contracts processed over the same period. Treasury Board has accepted the responsibility for control and, at the time of our audit, was in the process of developing a plan of action which will require departments to provide it with written explanations for exceeding the least cost options.

4.31 In reviewing the assignment of responsibility in departments, we found that all had designated officers to carry out the various functions involved in the management of photocopying. However, in some departments the responsibility was assigned as part of materiel management responsibilities in general, and the specific functions involved in the management of photocopying were not clearly defined. In some cases, it was evident that materiel managers were not able to devote the time and attention that the proper management of large numbers of copiers, and large volumes of copying, requires.

Definition of Needs and Requirements

4.32 Departments and agencies are fully responsible for determining their needs for photocopying services and for defining their convenience copier requirements within the range selected by DSS-Supply. We saw examples where thorough needs analyses had been done in the past with the help of DSS-Supply, but found that departments reviewed were generally not undertaking such assessments. In general, although the Photocopier Data Package sets out the steps involved in determining photocopying needs and requirements, the information bases necessary to support thorough analyses of copying needs had not been established.

4.33 Departments and agencies have several options for satisfying identified photocopying needs. The following choices can be made singly or combined:

    - acquisition of equipment by rental or purchase;
    - purchase of services from copy centres operated by DSS-Supply;
    - purchase of copying services from the private sector; or
    - sharing of equipment with other departments or other organizational units within a department.
4.34 We found that, in deciding how to satisfy photocopying needs, some departments did not adequately review the costs and benefits of alternatives, including a review of such factors as convenience, copy quality and the need for security. For example, we found instances where individuals making decisions were not aware of the costs of obtaining photocopying services from DSS-Supply or commercial copy centres. In practice, departments and agencies satisfy most of their photocopying requirements by renting or purchasing their own equipment. In November 1980, approximately 85 per cent of all photocopying was done on equipment rented or owned by departments and agencies and the bulk of the remainder processed by the 61 copy centres that DSS-Supply operates in the National Capital Region and across Canada. Where DSS copy centres are not readily available in the National Capital Region, the Canadian Government Printing Office has arranged standing offers for the provision of copying services by the private sector.

4.35 Our survey of seven buildings outside the National Capital Region that were occupied by a number of departments and agencies indicated that there was very little sharing of equipment at the department and agency level. Similarly, we found that large organizational groups within departments also tended to act autonomously in acquiring and using convenience copiers.

4.36 Departments and agencies should implement appropriate procedures to assess their needs for photocopying services and should evaluate alternative means for meeting identified needs.

4.37 DSS copy centres are primarily concerned with helping departments and agencies meet high volume copying requirements. However, it was clear that departments had different perceptions of what constituted reasonable service from DSS copy centres, or had in fact experienced different levels of service. For example, we were told in some departments that they preferred to use their own equipment because the turnaround times at DSS copy centres were too long. Other departments expressed satisfaction with all aspects of service received from DSS copy centres. In this connection, we were informed that although DSS- Supply Outside Plants Branch had developed and applied service standards in the past, in some centres the standards had fallen into disuse. This has made it difficult for departments to know what level of service they could expect to receive from some DSS copy centres, and thus to analyse more objectively the relative costs and benefits of alternative means of satisfying their copying requirements.

4.38 DSS-Supply should establish and publish service standards for their copy centres.

Acquisition

4.39 With some notable exceptions, departments reviewed had generally opted for rental of equipment without an objective analysis of purchase as an alternate means of acquisition. To illustrate the extent of use of rented equipment, of the estimated 6,250 photocopiers in use in departments and agencies in November 1980, less than 10 per cent had been purchased.

4.40 Some departments cited cost, rapidly changing technology and expensive maintenance contracts among reasons for rejecting the purchase option. We found also that some managers were reluctant to consider purchasing photocopiers because it is administratively easier to rent. Purchases of copiers are funded from the capital budget and normally require longer range planning and more detailed justification than do rentals, which are funded from operating budgets. It was further suggested that purchased photocopiers would place additional demands on the manager's time. For example, inventories have to be maintained for purchased copiers, but are rarely maintained for rented copiers.

4.41 We reviewed 65 rentals, and in a large number of these cases, using conservative assumptions with respect to such factors as interest rates, economic life of the equipment and accrued rental credits, our analysis suggested that it would have been more economical to purchase. Our purpose here is not to promote either purchase or rental as the most appropriate means of acquiring photocopiers, but rather to emphasize the need to make cost comparisons before determining the method of acquisition. There are clearly administrative and other constraints that departments have to take into account in arriving at their decisions, including the fact that staff time is required to do analyses of purchase versus rental. However, an awareness of the full cost implications of decisions should be a major factor in the assessment of options.

4.42 In this context, we were informed by Treasury Board that a policy is being developed to support more cost-effective acquisition of all moveable assets, including photocopying equipment through improvements to procedures for analysing lease versus purchase alternatives. The expanded policies will provide guidance to user-managers on methodologies that could be used in making such assessments.

Controls

4.43 Most convenience copiers in departments and agencies are operated by users on an honour system. Although this is likely to be the most convenient and cost-effective approach in most cases, it makes a certain amount of misuse, abuse and waste inevitable. The following are the more common forms that these take:

    - producing unnecessary copies because they might possibly be required, or as an alternative to circulating one copy where that would suffice for communication purposes;
    - using convenience copiers when high speed copiers or duplicators would be more economical or vice versa;
    - copying material for personal use;
    - recopying to produce better print quality than is necessary; and
    - wasting copies as a result of operator errors or lack of attention.
4.44 Once the acquisition of a copier has been justified and it has been acquired and put in operation, there is a tendency for its use to exceed predicted requirements. For example, a copier causing queuing problems because of its slowness may be upgraded. As users realize that more copies can be run on the new machine in the same length of time, copy volume increases. There can be a number of reasons for this, including displacing alternatives such as making carbon copies of typed material or using circulation lists to distribute information. In addition, there may be a shift in machine use with a new machine being used in preference to older, slower copiers or to sending material to copy centres. As the demand on the new machine increases, the manager may start the cycle again by further upgrading.

4.45 We did not try to estimate the extent of copier misuse during the course of our audit. We were concerned, however, with whether procedures and practices existed in departments and agencies for managing copying costs and exercising a reasonable degree of control over waste.

4.46 User awareness. Ultimately, copying costs must be controlled by the user. This means that the user's awareness and attitude are major factors in control. Information that would help the user to make proper decisions includes:

    - the cost per copy of using convenience copiers and high-speed equipment, or alternatively, the monthly costs of operation;
    - the ranges for numbers of originals and copies per original beyond which high-speed, rather than convenience, copiers should be used; and
    - the location of the nearest high-speed copier (either in-house or at other copy centres) and procedures for processing work there.
4.47 In many departments, signs were posted near photocopiers indicating rules for copier use and the location of alternatives. However, we found no information posted on the cost per copy or total operating costs. Similarly, there was little evidence of efforts to increase the cost consciousness of employees through awareness campaigns or the issue of notices outlining the costs of photocopying and sound user practices to help control costs.

4.48 Key operators. In its Photocopier Data Package , DSS-Supply recommends designating a "key operator" for each machine. This practice is also supported by equipment suppliers, most of whom provide free training courses for them. Responsibilities of key operators normally include ensuring that supplies are on hand and equipment is operating properly, correcting minor operating problems, and acting as a liaison between the department and equipment suppliers for maintenance and repairs. DSS-Supply maintains a "Service Hotline" that key operators can call if suppliers are not providing the required level of service. In addition, key operators may keep a record of production volumes and forward performance data to equipment managers. Posting the name, telephone number and work station of key operators at copier locations means that they can be easily contacted by users should operational problems arise.

4.49 A key operator system was in place in all departments reviewed, although we noted some instances where operators had not been named or had not been trained. A number of departments had formally assigned key operator responsibilities through a department-wide directive.

4.50 In the majority of departments reviewed, the names of key operators were not posted at convenience copier sites, and few instructions had been posted on what steps were to be taken in the event of machine failure. In these circumstances, users are left to diagnose any equipment problems they may encounter. A frequent reaction is to take no action at all except to seek an alternative copier for processing the work. Some users resort to trial and error, which can actually result in further damage to the machine. The point is that something better can be done than the sign we found posted on one machine suggesting "If machine won't start hit it here:"

4.51 Control over access. In the departments reviewed, control over access to copiers was generally adequate. We found that consideration had usually been given to locating convenience copiers away from entrance ways as a means of controlling unauthorized access, and locks had been installed in a number of cases to prevent after-hours use of the machines. In some departments, control devices such as access cards were being used.

4.52 Verification of invoices. Where equipment is rented, monthly invoices are submitted by suppliers, based, among other things, on the copy volume for the month invoiced. These volumes are usually based on meter readings, either reported by departmental staff or recorded by suppliers' representatives. However, we found instances where the meters were not read over long periods of time and invoices were based on estimated volumes.

4.53 In processing an invoice for payment, certification must be made under Section 27 of the Financial Administration Act, attesting that services and supplies have been satisfactorily provided. In the case of invoices for photocopier rentals, where part of the amount billed is based on copy volume a means must exist for verifying that copy volumes billed are correct. Our review indicated many instances where copy volume information was not available or not used for verification of invoices.

4.54 Management of address and distribution lists. As one indication of control over copy volume, we reviewed procedures adopted by certain departmental units to keep distribution lists up to date. These were the units responsible for distributing press clippings, information bulletins, news releases and so on. We found that the units generally had adopted, or were planning to adopt, systematic means for maintaining the currency of distribution lists.

4.55 Guidelines. We found that the degree of attention given to managing photocopying and controlling copying costs varied widely among departments and even among organizational units within departments. Some departments had developed documented procedures for the management of copiers, but in others we found a piecemeal approach had been taken.

4.56 The DSS-Supply Data Package focuses mainly on the acquisition of convenience copying equipment and is, in effect, a price catalogue. There is only a very brief section dealing with in-service management of convenience copiers, which, if expanded, would provide a useful basis for departments to develop procedures and practices suited to their specific requirements. For example, information on the management of high-speed copiers is not included, and some managers still tend to depend solely on suppliers to help them determine equipment capacities, best location, whether operators are needed or not, and so on.

4.57 Departments and agencies should develop and implement appropriate, realistic procedures and practices for the economic and efficient use of copying equipment and services.

Information

4.58 The government's administrative restraint program has focused on photocopiers, among other types of equipment. Treasury Board had not, however, obtained the information required to monitor its restraint policy in relation to photocopying. As in other policy areas, Treasury Board will be relying on internal audits by departments to monitor adherence to its policies on the management of office equipment and supplies. In this context, the Treasury Board Secretariat has developed audit questions on all aspects of its materiel management policies for possible inclusion in departmental audit programs. In addition, the Office of the Comptroller General of Canada has acted as a catalyst to the establishment of an interdepartmental committee which is updating an audit handbook that will expand on these questions.

4.59 Economic and efficient materiel management in departments and agencies depends, in large measure, on the availability of timely, relevant and reliable information. In the case of photocopying, it could reasonably be expected that managers, in order to achieve due regard for economy and efficiency, would need at least the following information on a regular basis:

    - number and location of machines owned or rented (including models, contract numbers, terms, rates and expiry dates);
    - production volumes;
    - costs of operation; and
    - volume and costs of purchased copying services.
The Treasury Board's Management Improvement Circular 4-68 specifically requires departments to maintain logs for use in performance analysis. Chapter 235 of the Administrative Policy Manual suggests that departments may also wish to consider maintaining data on "annual expenditures for purchases, the degree of shared equipment and the cost of rental equipment."

4.60 Within the departments reviewed, we found that information necessary for making well founded decisions on alternative ways of acquiring copying equipment or services and for controlling the use of equipment did not always exist. In most cases there were no systems that allowed equipment utilization, copy volumes and costs to be consistently monitored even where such information was readily available from suppliers' invoices. In a number of departments information on equipment inventories and performance was incomplete. Even where systems were in place and some information was available, regular analysis of such performance indicators as equipment utilization, cost per copy or number of copies was not being carried out.

4.61 We believe that the lack of adequate information and the failure to use available information for monitoring performance reflects a widely held view that photocopying is a mundane matter and a trivial expense which does not warrant consistent management attention. However, the costs of photocopying are not trivial and inadequate monitoring and control increases the potential for waste.

4.62 Departments and agencies should gather and use information at the appropriate management levels to support the economic acquisition and efficient use of photocopying equipment and services. This should include inventories of owned and rented photocopiers, as well as information on copy volumes and costs.

4.63 At the time of our audit, Treasury Board was in the process of strengthening materiel utilization policies to include consumption control. These control procedures will be designed to allow departments and agencies to detect possible waste and under-utilization and to take necessary corrective action.