Air Force Controls Need to Be Strengthened
NSIAD-89-34: Published: Jan 12, 1989. Publicly Released: Mar 14, 1989.
- Full Report:
In response to a congressional request, GAO reviewed the Clark Air Base supply squadron's controls over materials during the receiving process.
GAO found that, although the squadron processed most material receipts as required, it often did not: (1) verify and timely report certain shipping discrepancies; (2) identify and report overdue material shipments; or (3) take basic physical security precautions. GAO also found that the squadron did not sufficiently separate receiving and distribution duties, thus increasing the risk of abuse.
Recommendation for Executive Action
Status: Closed - Implemented
Comments: On May 1, 1989, DOD stated that the Air Force: (1) notified its installations of reporting and follow-up requirements; (2) strengthened automatic data processing controls and separated more duties; and (3) corrected the specific weaknesses noted.
Recommendation: The Secretary of the Air Force should: (1) ensure that Air Force installations submit discrepancy reports and follow up on overdue material shipments in accordance with Department of Defense (DOD) guidance; (2) incorporate computer supply system controls in Air Force guidance, especially to ensure separation of duties for receipt and issue transactions where practicable; and (3) ensure that the Clark Air Base supply squadron corrects the specific weaknesses GAO identified, including physical security, verification of discrepancies, and timely reporting.
Agency Affected: Department of Defense: Department of the Air Force