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Army Supply Management: System for Issuing Replacement Clothing to Army Reservists Should Be Changed

NSIAD-91-136 Published: Jun 11, 1991. Publicly Released: Jun 11, 1991.
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Highlights

GAO reviewed the Issue-in-Kind (IIK) system used by the Army Reserve and the National Guard to provide replacement clothing to their personnel, focusing on whether: (1) the Army implemented adequate controls over its IIK system; and (2) a monetary allowance system would be more efficient and economical.

Recommendations

Recommendations for Executive Action

Agency Affected Recommendation Status
Department of Defense The Secretary of Defense should direct the Secretary of the Army to replace the current IIK system with a monetary clothing allowance for reserve components.
Closed – Not Implemented
Based on a study done by the Army, DOD has decided not to implement the recommendation. After reviewing the internal controls recently implemented by the Army and the relative amount of savings involved, GAO has decided that the issue does not warrant further audit effort.
Department of Defense The Secretary of Defense should direct the National Guard to use the Army's existing supply system and discontinue operation of state-level clothing issue points.
Closed – Not Implemented
Based on a study done by the Army, DOD has decided not to implement the recommendation. After reviewing the internal controls recently implemented by the Army and the relative amount of savings involved, GAO has decided that the issue does not warrant further audit effort.

Full Report

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Topics

Accounting proceduresArmy procurementArmy reservistsArmy suppliesClothing allowancesCost effectiveness analysisInternal controlsInventory controlMilitary cost controlMilitary forces