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Recommendations Database

GAO’s recommendations database contains report recommendations that still need to be addressed. GAO’s priority recommendations are those that we believe warrant priority attention. We sent letters to the heads of key departments and agencies, urging them to continue focusing on these issues. Below you can search only priority recommendations, or search all recommendations.

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As of October 25, 2020, there are 4812 open recommendations, of which 473 are priority recommendations. Recommendations remain open until they are designated as Closed-implemented or Closed-not implemented.

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Subject Term: "Naval supplies"

1 publication with a total of 2 open recommendations
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Financial Management: Improvements Needed in the Navy's Reporting of General Fund Inventory
GAO-01-37R, Oct 27, 2000
Director: Williams, Mccoy
Phone: (202)512-3000

2 open recommendations
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Recommendation: The Senior Civilian Official for the Office of the Assistant Secretary of the Navy should develop a review process so that data call information on sponsor owned material is correctly reported.

Agency: Department of Defense: Department of the Navy: Office of the Assistant Secretary of the Navy (Financial Management): Senior Civilian Official
Status: Open

Comments: According to Navy officials, sponsor owned material is a subset of Operating Materials and Supplies (OM&S) contained within the OM&S-Remainder (OM&S-R) account. The Navy's auditors have reported a material weakness related to the OM&S-R account since fiscal year 2005. Recently, the auditors reported that the Navy did not have adequate policies, procedures, internal controls, and supporting documentation to support the balance and reporting of the OM&S-R account. The Navy currently has efforts underway to address this material weakness with a target completion date of early fiscal year 2021.
Recommendation: The Senior Civilian Official for the Office of the Assistant Secretary of the Navy should revise the Navy's policies for compiling its financial statements so that they are in accordance with federal accounting standards and the DOD Financial Management Regulation. Specifically: (1) ammunition items needing repair and those categorized as excess, obsolete, and unserviceable should be revalued appropriately to comply with SFFAS No. 3 and the DOD Financial Management Regulation; and (2) shipboard inventories aboard smaller combatant ships should be reported as operating materials and supplies in accordance with federal accounting standards.

Agency: Department of Defense: Department of the Navy: Office of the Assistant Secretary of the Navy (Financial Management): Senior Civilian Official
Status: Open

Comments: Regarding the first part of this recommendation, the Navy reports its ordnance within the Operating Materials and Supplies-Ordinance (OM&S-O) account and acknowledged in its most recent agency financial report (AFR) that valuation adjustments pertaining to repair cost are not currently calculated for ordnance. Also, the Navy's auditors have reported a material weakness related to the OM&S-O account since fiscal year 2005. Recently, the auditors reported that the Navy did not have adequate policies, procedures, and internal controls to effectively implement accounting standards related to its OM&S-O account. The Navy currently has efforts underway intended to address this material weakness with a target correction date of late fiscal year 2021. Regarding the second part of this recommendation, SFFAS 3 states that OM&S should be accounted for using the consumption method; in that materials are to be reported as an asset until they are issued to an end user for consumption in normal operations, at which point they would be expensed. Navy acknowledges, in its fiscal year 2019 AFR, that due to system limitations operating expenses are not always recognized when the items are consumed. The Navy also stated that efforts are underway to transition to the consumption method to properly recognize expenses; however, no target completion date was provided.