According to the Department of Homeland Security, in fiscal year 2011, the United States Coast Guard (USCG) was responsible for 15 percent of the Department’s personal property and, between fiscal years 2008 and 2010, disposed of approximately $3.3 billion worth of such property. Reutilizing excess personal property maximizes the return on taxpayers’ dollars and minimizes expenditures for new procurements. Federal agencies are required to reutilize excess personal property unless doing so causes serious hardship, is impractical, or impairs operations. We conducted an audit to determine if the USCG’s policies, procedures, and processes ensure the proper identification and classification of excess personal property, as well as the proper reutilization and disposal of this property.