Review of Supply Management and Control at Coast Guard's Kodiak Support Center

A review of the 17th Coast Guard District's Kodiak Support Center revealed that supply inventories are not properly managed, and, because the property management system has not been fully implemented, the control of accountable property is inadequate. The Comptroller and Public Works Division operate the center's major supply activities. The Public Works Division is not a designated supply activity, and the materials purchased by it are considered to be expenditures rather than being charged to a supply account. Since the division is, in fact, operating a supply activity, it should comply with appropriate supply procedures and regulations. Several supply management problems could have been avoided had adequate records been maintained. The extent of inventory pilferage could not be determined, but security for material inventories is not always good. Property management records do not comply with Coast Guard regulations and do not include all reportable property. Later acquisitions of accountable property were often not added to the property records. Steps should be taken to assure proper management of all supply inventories and systems through an improved stock-record system and to assure proper control of all accountable property through adoption of the Coast Guard property management system.