Financial Management: Better Controls Essential to Improve the Reliability of Dod's Depot Inventory Records
DoD reports, including financial statement reports, must provide decisionmakers with accurate info. on the amount and composition of its inventory. Over the years, auditors have repeatedly found problems with the accuracy of DoD's perpetual inventory records. The Defense Logistics Agency (DLA) distribution depots' inventory records, which account for approx. 75% of DoD's reported inventory, supply much of the info. in DoD's financial and supply records. This report evaluates DoD procedures for verifying the accuracy of its perpetual inventory records. It assesses the internal controls over DLA's physical inventory process to determine whether they provide a reliable accuracy measure of the perpetual inventory records. Charts and tables.
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Acquisition and Technology acreage acres treated Anniston appealable decisions backlog catalog change causative research cited completed cont count variances counters DD Form 200 decisions covered decisions involving fuels Defense Acquisition Defense Distribution Center Defense Logistics Agency Department of Defense depots we visited distribution depots DLA's DLAs document not posted DOD IG DOD's dollar value ensure erroneous adjustment posted erroneous count error codes fiscal year 1998 forest fuels Forest Service fuels reduction activities identify implement inventory record accuracy inventory system investigation involving fuels reduction items were counted kGAO litigated decisions materiel million MILSTRAP number of acres number of decisions percent perpetual inventory records physical count physical inventory adjustments policies and procedures prescribed burning property accountability record quantity reliability reported accuracy rates reported inventory research results response reversed sampling methodology sampling plan Secretary of Defense security offices segregation of duties statistical sample transaction Warehousing/Rewarehousing Warner Robins
Page 3 - On federal lands, these activities are managed by five agencies: the National Park Service, the Fish and Wildlife Service, the Bureau of Land Management, and the Bureau of Indian Affairs, all within the Department of the Interior, and the Forest Service within the Department of Agriculture.
Page 19 - Those that were categorically excluded (CE) from the preparation of an environmental assessment (EA) or an environmental impact statement (EIS).
Page 31 - Objective 3 (cont.) Litigants • Of the 23 litigated decisions, 27 different interest groups appeared 77 times as plaintiffs and 1 private individual appeared once as a plaintiff. • Of the interest groups: • 5 groups appeared as plaintiffs in 4 or more decisions: the Ecology Center, Sierra Club, Oregon Natural Resources Council, Hell's Canyon Preservation Council, and Native Ecosystems Council. • Interest groups were most active in the Forest Service's Northern, Intermountain, Pacific Southwest,...
Page 4 - Those areas identified in a set of inventoried roadless area maps, contained in Forest Service Roadless Area Conservation, Final Environmental Impact Statement, Volume 2, dated November, 2000...
Page 8 - United States Senate The Honorable Scott Mclnnis Chairman, Subcommittee on Forests and Forest Health Committee on Resources House of Representatives The Honorable...
Page 33 - Objective 4 (cont.) The national forests reported various reasons for not processing the 55 appeals within 90 days, including: • Inadequate staffing • Availability of staff around the holiday season • Appeal backlog • Settlement of the appeal was imminent. If an appeal is filed, a decision may not be implemented until 15 days after the outcome of the appeal is determined. However, an "emergency mechanism" permits the Forest Service chief to implement a decision even if an appeal was filed.
Page 18 - M using other means (mostly due to firewood removal at one forest). Because the same acreage can be treated by more than one method, the sum is greater than the total acreage treated.
Page 3 - The centerpiece of the federal response to the growing threat of wildland fires has been the development of the National Fire Plan. This plan, jointly developed by the Department of Agriculture and the Department of the Interior, advocates a new approach to wildland fires by shifting emphasis from the reactive to the proactive — from attempting to suppress wildland fires to reducing the buildup of hazardous vegetation that fuels fires. The plan recognizes that unless these fuels are reduced, the...
Page 5 - ... representing insignificant dollar amounts. For example, at one location, an estimated $49.5 million of items were counted out of a total of the reported $4.5 billion of items on hand, accounting for about 1 percent of the total inventory value stored there.