Purchases of Consumable Items Transferred to the Defense Logistics Agency.
Abstract
Defense Management Report Decision 926, "Consolidation of Inventory Control Points," included a recommendation to transfer all consumable items managed by the Military Departments to the Defense Logistics Agency (DLA). The DoD program to transfer the consumable items was to be completed in two phases. Phase I of the transfer program was nearing completion in May 1994 when our audit began. In July 1994, DoD approved Phase II of the consumable item transfer program, which involves transfer of more costly and complex consumable items. Phase II of the transfer is to be completed by the end of FY 1997. The objectives of the audit were to determine, for those items which management transferred to DLA, whether purchases by the Military Departments were properly recorded in the DLA requirements determination system, and whether requirements warranted continuation of the purchases. We also reviewed the adequacy of management's implementation of the DoD Internal Management Control Program and applicable internal controls.
Document Details
- Document Type
- Technical Report
- Publication Date
- Apr 04, 1995
- Accession Number
- ADA372703
Entities
People
- Amy J. Frontz
- David L. Luce
- Joel K. Chaney
- Shelton R. Young
- Ted R. Paulson
Organizations
- Office of the Inspector General, U.S. Department of Defense