Acquisition and Management of Ozone-Depleting Substances
Abstract
Our overall audit objective was to evaluate the DoD acquisition strategy and management practices for ODS and more environmentally benign replacements. We evaluated inventory-estimating methods and the DoD plan for acquiring, managing, and storing the long-range inventory of ODS for the Army and the Air Force. We also reviewed how the Army and the Air Force designated mission-critical requirements for ODS and the efforts of the two Military Departments to develop substitutes. Finally, we evaluated internal controls and the adequacy of the DoD Internal Management Control Program as they applied to the acquisition of ODS. The Naval Audit Service conducted the review for the Navy and will separately report its audit results on the Navy requirements for ODS. Audit Results. The Army and the Air Force did not accurately estimate the ODS quantities needed for a Defense reserve. As a result, the Army overestimated the ODS Defense reserve requirement by 99,867 pounds for one ozone-depleting substance, valued at $1,241,347. The Air Force overestimated its ODS Defense reserve requirement for five ODS by 1,182,237 pounds, valued at $14,032,027, and understated the Defense reserve requirements for three ODS by 752,933 pounds, valued at $8,943,955. During the audit, the Army and the Air Force agreed to revise the estimates for the ODS Defense reserve requirements.
Document Details
- Document Type
- Technical Report
- Publication Date
- Aug 31, 1994
- Accession Number
- ADA374615
Entities
People
- Gopal K. Jain
- Nicholas E. Como
- Paul J. Granetto
- Samuel J. Scumaci
- Wayne K. Million
Organizations
- Office of the Inspector General, U.S. Department of Defense