Before criticizing the staff, one needs to understand why the equipment is listed as missing. Some more common reasons:
1) Staff keeping equipment when transfering between departments or agencies. The staff members are still employed by the government; they are merely moving offices. Many do not realize when they are required to return equipment and be re-issued new equipment and no asset tracking nor exit policies are in force.
2) Transferring staff return equipment, but the department stock piles it or re-issues to new staff without tracking paperwork. Due to delays in issuing new equipment, supervisors may simply hang on to returned equipment. An audit merely finds that the serial number was last issued to an ex-employee.
3) Staff may be out of contact during an audit. This is often a problem with remote staff. If the audit does not physically touch and scan the unit, it is reported as missing. E-mail confirmations have a low response rate and often the wrong numbers are recorded.
4) The equipment may have been replaced. If equipment malfunctions, it is often common practice to replace the equipment almost immediately. If the paperwork showing the serial number change is lost or incorrectly recorded, the computer goes "missing."
In short, there are lots of reasons why equipment is reported as missing. One should not immediately assume it is due to misconduct or malfeasance by staff.