DOD Inventory:

Reporting Exclusions and Valuation Procedures

NSIAD-93-249FS: Published: Aug 11, 1993. Publicly Released: Sep 14, 1993.

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Pursuant to a congressional request, GAO reviewed categories of items that are excluded from the Department of Defense's (DOD) Supply System Inventory Report and the status of DOD efforts to establish a uniform system for inventory valuation.

GAO found that: (1) DOD excludes from reporting items that it does not consider to be in its supply system and have control over because the items have been issued to users; (2) for the September 1990 Supply System Inventory Report, DOD components used different methods for determining inventory values; and (3) to establish a uniform system for valuing inventory, DOD directed the military services to follow DOD Comptroller guidance for reporting in the September 1991 Supply System Inventory Report.

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