Weaknesses In Accounting For Government-Furnished Materials At Defense Contractors' Plants Lead To Excesses

Abstract

The Defense policy to rely almost solely on contractors for accounting controls over the estimated billions of dollars in materials furnished to them is not effective. GAO's review of four production contractors showed that lack of proper accounting controls led to Defense providing, or initiating shipments of, $1.3 million in material that was over contract allowances. This same problem was noted in prior GAO and Defense reports on overhaul and repair contracts. The Secretary of Defense should require the military services to establish systems which, together with contractors' records, will effectively account for and control Government furnished material.

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Document Details

Document Type
Technical Report
Publication Date
Aug 07, 1980
Accession Number
AD1177156

Entities

People

  • Elmer B. Staats

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Ground and Sea Platforms
  • Human Systems

DTIC Thesaurus Topics

  • Accounting
  • Air Force
  • Aircrafts
  • Comptrollers
  • Computers
  • Congress
  • Contractors
  • Contracts
  • Control Systems
  • Department Of Defense
  • Economics
  • End Items
  • Government Furnished Equipment
  • Government Procurement
  • Governments
  • Inventory
  • Law
  • Local Governments
  • Procurement
  • Production
  • Spare Parts
  • Transportation
  • United States

Readers

  • Defense Acquisition Program Management
  • Public Financial Management and Budgeting
  • Software Engineering