Accession Number:

ADA370013

Title:

Controls Over the Return of Repairable Assets.

Descriptive Note:

Audit rept.,

Corporate Author:

INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA

Report Date:

1996-11-01

Pagination or Media Count:

42.0

Abstract:

The Military Departments inventory control points ICPs manage about 549,000 secondary items identified as depot level repairable DLR items. The inventory value was about 50.5 billion as of September 1995. DLR items are identified during the item introduction process and represent those type assets that can usually be economically repaired, on a program basis, and returned to use. DLR items are relatively high unit cost items and are uniquely coded in the Services logistics systems. Assets requiring repair, recovered from users, are scheduled for repair or rework by depot repair facilities or commercial contractors. The repaired assets are a more economical and more timely source of supply than new procurement. DoD ICPs spend about 6 billion annually for DLRs, about 60 percent for repair programs and the remainder for new procurements. The objectives were to determine whether the Army and the Air Force had established adequate systems and procedures for the return of repairable assets to the supply system. The audit evaluated the processes established in the Army and the Air Force at various echelons of the supply system to recover or otherwise account for repairable assets to be returned for repair and reuse. We also examined the Army and the Air Force management control programs as they applied to the audit objectives.

Subject Categories:

  • Logistics, Military Facilities and Supplies

Distribution Statement:

APPROVED FOR PUBLIC RELEASE