Inventory Adjustments at the Oklahoma City Air Logistics Center

PLRD-81-50: Published: Jul 30, 1981. Publicly Released: Dec 21, 1983.

Additional Materials:


Office of Public Affairs
(202) 512-4800

GAO reported on the Oklahoma City Air Logistics Center's accounting and physical controls over equipment, supplies, and spare parts inventory. GAO found the controls to be generally adequate; however, it called attention to its observations concerning unexplained inventory adjustments. To bring recorded inventory balances into agreement with physical counts, the Center makes sizable adjustments without fully understanding why the counts and records disagree.

GAO believes that fuller explanations of sizable discrepancies between physical and record inventories could provide Center management with information needed to reduce their frequency. GAO recognizes that some discrepancies cannot be fully explained, but it believes that the research effort should increase when the discrepancies are large, such as $5,000 or over.

Feb 15, 2018

Jan 31, 2018

Nov 16, 2017

Nov 15, 2017

Nov 9, 2017

Looking for more? Browse all our products here