Defense Inventory: Better Reporting on Spare Parts Spending Will Enhance Congressional Oversight
GAO-03-18
Published: Oct 24, 2002. Publicly Released: Oct 24, 2002.
Skip to Highlights
Highlights
GAO was asked by the Department of Defense (DOD) to identify ways to improve DOD's availability of high-quality spare parts for aircraft, ships, vehicles, and weapons systems. DOD's recent reports do not provide an accurate and complete picture of spare parts funding as required by financial management regulation. As a result, the reports do not provide Congress with reasonable assurance about the amount of funds being spent on spare parts. Furthermore, the reports are of limited use to Congress as it makes decisions on how best to spend resources to reduce spare parts shortages and improve military readiness.
Recommendations
Recommendations for Executive Action
| Agency Affected | Recommendation | Status |
|---|---|---|
| Department of Defense | Given the importance of spare parts to maintaining force readiness, and as justification for future budget requests, actual and complete information would be important to DOD as well as Congress. Therefore, the Secretary of Defense should issue additional guidance on how the services are to identify, compile, and report on actual and complete spare parts spending information, including supplemental funding, in total and by commodity, as specified by Exhibit OP-31. |
According to DODIG, this recommendation is closed. Additional guidance is provided when the Department updates any reporting exhibits. OP-31 guidance requires the reporting of budgeted versus actuals, as well as a description of variances.
|
| Department of Defense | Given the importance of spare parts to maintaining force readiness, and as justification for future budget requests, actual and complete information would be important to DOD as well as Congress. Therefore, the Secretary of Defense should direct the Secretaries of the military departments to comply with Exhibit OP-31 reporting guidance to ensure that complete information is provided to Congress on the quantities of spare parts purchased and explanations of deviations between programmed and actual spending. |
According to DODIG, this recommendation has been implemented and closed. The DOD Financial Management Regulation directs the Components to provide an explanation for deviations between the amount presented as Prior Year Actuals and program requests. The Department did not share the belief that quantities need to be included.
|
Full Report
Office of Public Affairs
Topics
Accounting systemsFunds managementMilitary forcesMilitary inventoriesReporting requirementsSpare partsU.S. ArmyU.S. Air ForceU.S. NavyFinancial management