Accession Number:

ADA555635

Title:

Air Force Can Improve Controls Over Base Retail Inventory

Descriptive Note:

Audit rept.

Corporate Author:

DEPARTMENT OF DEFENSE ALEXANDRIA VA OFFICE OF THE INSPECTOR GENERAL

Personal Author(s):

Report Date:

2011-11-23

Pagination or Media Count:

59.0

Abstract:

We evaluated the controls over Air Force base retail inventory stored at sites in the contiguous United States. Air Force retail inventory records were generally accurate at 71 bases but personnel can make improvements. Specifically, system records for 44,155 of the 759,387 national stock numbers included in the inventory accuracy testing population had quantity discrepancies and 5.2 billion of base retail inventory was misstated overstated and understated by 77.3 million. Separate testing at the Westhampton Air National Guard base identified inventory quantity discrepancies with 11.4 million of their 32.5 million inventory value. These conditions occurred because personnel did not always process inventory transactions promptly and accurately, perform accurate counts, and maintain adequate control over items stored at supply points and maintenance shops. Inventory record discrepancies can limit the Air Forces ability to effectively and efficiently manage its inventory and provide optimal support to the warfighter. Air Force inventory controls were generally adequate, but deficiencies at 13 of 24 bases visited and analysis of records for other bases showed that personnel can make improvements. Specifically, 3 bases visited and 13 additional bases did not complete required physical inventories for 39,441 item records, with inventory valued at 117.7 million 10 bases did not always properly complete and retain documentation supporting inventory adjustments and 8 bases did not always maintain adequate physical storage of inventory items. The inventory control deficiencies resulted from inadequate oversight. Inadequate inventory controls can increase the risk of theft or mismanagement of inventory assets and can negatively affect mission operations.

Subject Categories:

  • Information Science
  • Military Forces and Organizations
  • Logistics, Military Facilities and Supplies

Distribution Statement:

APPROVED FOR PUBLIC RELEASE