Defense Logistics Agency Disposition Services Afghanistan Disposal Process Needed Improvement

We determined whether Defense Logistics Agency DLA Disposition Services DS was properly disposing of equipment during the drawdown in Afghanistan. Specifically, we determined whether adequate controls existed over the receipt, inspection, coding, and disposal of equipment. See the appendix for discussion of the scope and methodology. Although our specific audit objective focused on controls over the receipt, inspection, coding, and disposal of equipment, we determined during the planning phase of the audit that those areas interrelate, and the best approach would be to audit controls over the entire disposal process. As a result, the conditions identified relate to controls over the DLA DS Afghanistan disposal process, which includes receipt, inspection, coding, and disposal of equipment.