waste water treatment is performed at southeast oceanside, treasure island, and north point. treasure island and north point are small storerooms that do not issue inventory, and the total inventory held at southeast and oceanside plant was 3.6 million at june 30, 2009, and consists of items such as pipes, lumber, replacement parts, and supplies. overall, the waste water enterprise made some improvements to their inventory processes and controls since the prior audit done by the budget analysts office in 2004. for example, subsequent to the eye, it completed a policy and procedures manual and also our audit test accounts revealed a 93% inventory accuracy rate. the key findings reflected that the waste water enterprise was not fully utilizing its asset management system, which is known as maximo. to track inventory items, analyze purchases, reporting, and electronically issue inventory. the audit also found that a large amount of inventory had not been used in five years or more, which results in higher inventory carrying costs and risk of obsolete inventory. waste water enterp