Central Distribution Center Operations of the Defense Commissary Agency

Abstract

The audit objective was to evaluate the efficiency and effectiveness of methods used in the continental United States to receive and distribute commissary grocery items. We also evaluated the adequacy and effectiveness of internal controls over merchandising ordering procedures and inventories of commissary grocery items at the CDCs. CDCs were not the most cost-effective method of resupplying continental United States commissaries. Potential monetary benefits could be realized if DeCA closes CDCs where frequent and direct store delivery services can adequately support commissaries and if DeCA negotiates and collects earned vendor discounts (Finding A).

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Document Details

Document Type
Technical Report
Publication Date
Apr 13, 1994
Accession Number
ADA375259

Entities

People

  • Robert J. Ryan
  • Scott J. Grady
  • Shelton R. Young
  • Suzanne Hutcherson
  • Timothy J. Tonkovic

Organizations

  • Office of the Inspector General, U.S. Department of Defense

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Air Force
  • Air Force Facilities
  • Department Of Defense
  • Geographic Regions
  • Governments
  • Great Lakes
  • Inventory
  • Inventory Control
  • Logistics
  • Logistics Support
  • Marine Corps
  • Military Personnel
  • National Security
  • Naval Air Stations
  • Naval Shore Facilities
  • Transportation
  • United States

Readers

  • Industrial Economics
  • Logistics and Supply Chain Management.
  • Organizational Psychology.