DEFENSE INVENTORY: Army Needs to Strengthen Internal Controls for Items Shipped to Repair Contractors
Abstract
GAO has previously reported that the lack of control over inventory shipments increases the Department of Defenses (DOD) vulnerability to undetected loss or theft. GAO evaluated the Armys effectiveness in maintaining accountability of inventory shipped to repair contactors. To conduct its review, GAO analyzed shipment data for fiscal year 2004, surveyed repair contractors that were recipients of inventory shipments, and assessed the Armys adherence to internal control procedures. Inventory shipments included both secondary repair items- components, assemblies, and subassemblies, other than major end items, which may be sent to commercial facilities for repair, alteration, or modification-and government-furnished materiel- assemblies, parts, and other items provided in support of this work. GAO recommends that the Army take actions to strengthen its accountability over secondary repair items and government-furnished materiel shipped to its repair contractors. DOD concurred with six of GAOs recommendations and nonconcurred with one. GAO has deleted this recommendation based on follow-up work by the Army showing that the Army had erroneously provided a duplicate shipment record.
Document Details
- Document Type
- Technical Report
- Publication Date
- Dec 01, 2005
- Accession Number
- AD1174858
Entities
People
- Arthur James
- Jacqueline Mccoll
- Marjorie Pratt
- Paul Rades
- Stanley Kostyla
- Thomas Gosling
- William M. Solis
Organizations
- United States Government Accountability Office