Final Ouick-Reaction Report on Budgeting for War Reserve Stocks in the Defense Logistics Agency

Abstract

We started the Audit of Budgeting for Secondary Supply Items in the Defense Logistics Agency (Project No. OLA-0077) on July 16, 1990. The objective of the audit was to ascertain whether the Defense Logistics Agency (DLA) was adequately determining and accurately stating funding requirements for secondary items in its annual budget submission. War reserve requirements for secondary items are determined by the Services and consist of retail (pre-positioned) and wholesale (other war reserve) requirements. During the audit, we reviewed the policies and procedures related to the preparation of the FY 1992/FY 1993 Biennial Budget Estimates for the Defense Stock Fund that includes estimates for secondary items to meet peacetime operating requirements.

Open PDF

Document Details

Document Type
Technical Report
Publication Date
Mar 04, 1991
Accession Number
ADA380159

Entities

Organizations

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

Tags

Communities of Interest

  • Advanced Electronics
  • Biomedical

DTIC Thesaurus Topics

  • Budget Estimates
  • Budgets
  • Comptrollers
  • Computations
  • Deficiencies
  • Department Of Defense
  • Guidance
  • Instructions
  • Inventory
  • Logistics
  • Logistics Support
  • Materials
  • Mobilization
  • Peacetime
  • Procurement
  • Stratification
  • Transistors

Readers

  • Defense Financial Management and Audit.
  • Industrial Economics
  • Public Financial Management and Budgeting