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Navy Supply: Excess Inventory Held at the Naval Aviation Depots

NSIAD-92-216 Published: Jul 22, 1992. Publicly Released: Jul 22, 1992.
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Highlights

Pursuant to a congressional request, GAO provided information on materiel management practices at the Naval Aviation Depots, focusing on depots': (1) efforts to minimize excess inventories; and (2) compliance with instructions prohibiting unrecorded inventory accumulation.

Recommendations

Recommendations for Executive Action

Agency Affected Recommendation Status
Department of the Navy The Secretary of the Navy should direct the Commander, Naval Air Systems Command, to take steps to help ensure that unrecorded material is identified, returned to inventory control, and not permitted to accumulate. As one of these steps, the Commander should issue guidance requiring that top management at each depot make periodic spot checks for unrecorded inventory.
Closed – Implemented
The Naval Air Systems Command has issued guidance that requires periodic shop sweeps and the return of material to the supply stores. The Commander, NAVAIR, requires top management involvement in these shop sweeps. The guidance (NAVAIR 4400.5) was issued in March 1993.

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Topics

Accounting proceduresInternal controlsInventory controlInventory control systemsLogisticsMilitary cost controlMilitary inventoriesMilitary materielNaval aviationNaval supplies