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).
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