Requirements for the National Defense Stockpile

Abstract

The objective for the audit was to evaluate the process for determining the types, quantities, and qualities of materials to be acquired for and retained in the Stockpile. Based on survey results, the audit scope was expanded to evaluate how requirements were determined for jewel bearings manufactured by the William Langer Jewel Bearing Plant (the Plant), the extent to which its manufacturing process relied on foreign-source items, and whether DOD requirements for dosimeters could be satisfied through the Plant. Inspector General, DoD, Audit Report No. 91-029, "Utilization of the William Langer Jewel Bearing Plant," dated December 31, 1990, provides the results of the audit at the Plant. We evaluated the Stockpile requirements generation process within the Office of the Assistant Secretary of Defense (Production and Logistics), the Joint Staff, the Defense Logistics Agency, the Department of Commerce, the Department of the Interior, and the Department of State. A list of activities visited or contacted is in Appendix M. We reviewed the process and procedures for filling deficits to Stockpile goals and for disposing of materials identified as excess as of August 31, 1990. We surveyed the steps involved during 1979 through 1990 in developing and implementing the Plan, applicable public laws, and other relevant data for materials reported to be in deficit inventory position as of August 31, 1990. To determine when the materials were first identified as excess and when disposals were made, we reviewed prior inventory reports and other data on disposals dated from 1968 through 1990. The audit was made in accordance with auditing standards issued by the Comptroller General of the United States, as implemented by the Inspector General, DoD, and accordingly included such tests of internal controls as were considered necessary.

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Document Details

Document Type
Technical Report
Publication Date
Jul 19, 1991
Accession Number
ADA379282

Entities

Organizations

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

Tags

Communities of Interest

  • Energy and Power Technologies
  • Weapons Technologies

DTIC Thesaurus Topics

  • Accounting
  • Commerce
  • Congress
  • Databases
  • Department Of Homeland Security
  • Department Of State
  • Economic Impact
  • Financial Management
  • Government Procurement
  • Interagency Coordination
  • Investments
  • Law
  • Military Acquisition
  • National Security
  • Procurement
  • Test And Evaluation
  • United States

Readers

  • Defense Financial Management and Audit.
  • Environmental Engineering.