The Air Force Equipment Management System Still Does Not Assure Control of Nonexpendable Equipment
NSIAD-83-20
Published: Jul 28, 1983. Publicly Released: Jul 28, 1983.
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Highlights
GAO reviewed how the Air Force Equipment Management System (AFEMS) accounts for nonexpendable equipment valued at over $15 billion.
Recommendations
Recommendations for Executive Action
| Agency Affected | Recommendation | Status |
|---|---|---|
| Department of the Air Force | The Secretary of the Air Force should bring to bear the necessary management attention and resources to reestablish control over Air Force equipment on hand to help ensure accurate computation of future equipment requirements. |
Closed – Implemented
The Air Force conducted a study to validate the systems that provide data to the requirements computation system. The study identified 34 problems. After many time-consuming changes to various software programs and system interfaces, the last of the problems were corrected by April 1988.
|
| Department of the Air Force | The Secretary of the Air Force should direct the Air Force Logistics Command (AFLC) to establish system controls to reconcile equipment inventories from one period to the next and to report variances. |
Closed – Implemented
The Air Force concurred with this recommendation and initiated several efforts to identify specific actions needed to establish system controls. DOD IG determined that the Standard Base Supply System had been modified in such a way as to correct the problem. Although this action was not what GAO had recommended, it accomplished the intended objective of reducing and reconciling variances.
|
| Department of the Air Force | The Secretary of the Air Force should direct AFLC to validate field-reported data through use of control files. |
Closed – Implemented
The Air Force concurred with this recommendation and initiated several efforts to identify specific actions needed to validate field reported data. DOD IG determined that the Standard Base Supply System had been modified in such a way as to correct the problem. Although this action was not what GAO had recommended, it accomplished the intended objective of reducing and reconciling variances.
|
| Department of the Air Force | The Secretary of the Air Force should direct AFLC to provide guidance and procedures to item managers for accounting for equipment under the new automated system. As a minimum, the guidance should: (1) identify the documents needed for manual reconciliations; (2) define acceptance levels of accuracy; and (3) prescribe how variances should be corrected. |
Closed – Implemented
The Air Force concurred with this recommendation and initiated various efforts to identify specific actions necessary to satisfy this recommendation. Guidance and procedures to implement this recommendation have been provided. It is planned to eventually automate these procedures.
|
| Department of the Air Force | The Secretary of the Air Force should direct AFLC and the major commands to improve the accuracy of data reported to AFEMS by analyzing and correcting variances in specific problem areas, such as intransit equipment, onboard aircraft equipment, condemned equipment, and equipment procured outside of AFLC. |
Closed – Implemented
The Air Force concurred with this recommendation and initiated various efforts to address it. After lengthy efforts, the Air Force, in 1987, successfully implemented an automated inventory system, known as the Equipment Management Accounting System, using LOGMARS technology, to improve the accuracy of the data reported to AFEMS.
|
| Department of the Air Force | The Secretary of the Air Force should: (1) restate Air Force policy on the need for, and frequency of, physical inventories; and (2) direct that base commanders perform physical inventories and make timely adjustments to reported data. |
Closed – Implemented
The Air Force implemented procedures to require every base equipment custodian, at least annually, to ensure that inventory records are accurate.
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Topics
Accounting systemsAir Force procurementEquipment inventoriesInformation systemsMilitary budgetsMilitary forcesEquipment managementInventoriesBudgetsProcurement