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APPENDIX LII

U.S. GENERAL ACCOUNTING OFFICE INDEX OF REPORTS ON SUPPLY,

PROCUREMENT, FACILITIES AND CONSTRUCTION, INDUSTRIAL PLANT
EQUIPMENT AND SUPPLIES, USER CHARGES, AND OTHER SUBJECTS OF
SPECIAL INTEREST TO THE SUBCOMMITTEE ON ECONOMY IN GOVERN-
MENT DURING THE PERIOD NOVEMBER 14, 1967, to JUNE 18, 1970

Index

No. B Number

Date

Title

SUPPLY

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Nov. 14, 1967 Improved inventory controls needed for the Departments of the Army, Navy.

and Air Force and the Defense Supply Agency (DOD). Dec. 5, 1967 Need for improvement in the system for managing nonexpendable equipment

(Air Force). Jan. 23, 1968 Need for improvements in the Army's supply system to insure the recovery of

repairable spare parts (Army).
May 14, 1968 Need for improvement in utilization of available materiel in the Department of

Defense (DOD).
May 16, 1968 Savings available to the Government through elimination of duplicate inven-

tories, General Services Administration, Department of the Navy (GSA

and Navy).
June 21, 1968 Need to improve management of Army supplies in Vietnam (Army):
Sept. 17, 1968 Need for improvement in the processing of requisitions for materiels (DOD).
Sept. 23, 1968 Need to improve the Army Tank-Automotive Command's supply management

data system (Army).
Oct. 23, 1968 Savings attainable_by preventing condemnation of economically repairable

equipment (Air Force). Mar. 12, 1969 Improvements made or to be made in the acquisition and management of non

expendable personal property overseas (State).
do.. Opportunity for savings by increasing transfers of excess property among

Federal agencies (GSA).
June 30, 1969 Opportunities for better service and economies through standardization of

pharmacy items and consolidation of bulk compounding facilities (VA). ..do.---

Army and Air Force controls over inventories in Europe (Army and Air

Force). do.. Improvements needed in Army supply management and stock fund activities

in Korea (Army). do. Savings attainable through improved application of the economic order

principle in the procurement of military supplies (DOD). July 30, 1969 Need for improvement in the receipt and storage of military supplies and

equipment (DOD). Aug. 15, 1969 Effectiveness of meeting the supply requirements of overseas U.S. agencies

(GSA). Sept. 9, 1969 Potential for savings by reduction of aircraft engine procurement, Department

of the Navy and Department of the Air Force (Navy and Air Force). Jan. 14, 1970 Improvements needed in the management of aircraft modifications (Army). Feb. 27, 1970 Opportunities for improving management of excess property transferred to

the Military Affiliate Radio System (DOD). Mar. 9, 1970 Examination into the transfer of 52 Federal supply classes from the Depart.

ment of Defense to the General Services Administration (DOD and GSA). Apr. 21, 1970 Need to improve military supply systems in the Far East (DOD). May 22, 1970 Opportunities for savings through the elimination of nonessential stock items

(GSA).
May 28, 1970 Potential for reducing inventory investments in the Defense Supply Agency
through improved computation of stock needs (DOD).

PROCUREMENT
Feb. 6, 1968 Potential savings in procurement of petroleum products for use by Navy

contractors (Navy).
June 4, 1968 Need to increase competition in procurements of anthracite coal by the U.S.

Army for use in Europe (Army).
June 25, 1968 Need for more competition in procurement of aeronautical spare parts (DOD).
Jan. 10, 1969 Use of the 2d-phase method of contracting—a method that does not

encourage maximum price competition (GSA).
Feb. 5, 1969 Requirements contracting and other aspects of small purchases in the Depart-

ment of Defense (DOD). Mar. 11, 1969 Review of certain management controls of the quality assurance system for

the Apollo program (NASA). Apr. 17, 1969 Need for improvement in procuring and stockpiling jewel bearings (DOD,

Commerce, GSA and OEP).

(208)

18 B-132989

19 B-157373
20 B-144239

21 B-161319

22 B-160682
23 B-114807

24 B-146828

25 B-160334

26 B-159868

27 B-133396
28 B-163379

29 B-162394

30 B-156556

31 B-159463

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32 B-162839

33 B-39995

34 B-163874

35 B-165767

36 B-39995

37 B-118710

38 B-162394

39 B-165006

40 B-161366 41 B-133170 42 B-167714

43 B-164217

44 B-133044

45 B-156818

46 B-159451 47 B-133316

Apr. 25, 1969 Potential savings by improving evaluation of competitive proposals for

operation and maintenance contracts (Air Force). July 14, 1969 Evaluation of 2 proposed methods for enhancing competition in weapons

systems procurement (DOD). July 15, 1969 Reasonableness of prices questioned for bomb and hand grenade fuses

under 3 negotiated contracts (Army). Aug. 25, 1969 Opportunities for increased savings by improving management of value

engineering (design or manufacture simplification) performed by con

tractors (DOD). Dec. 3, 1969 Improvements needed in negotiating prices of noncompetitive contracts

over $100,000 on the basis of contractors' catalog or market prices (DOD). Dec. 11, 1969 Questionable pricing of contracts negotiated for urgently needed bomb

bodies (Navy). Dec. 17, 1969 Opportunities for more effective use of an automated procurement system for

small purchases (Navy). Jan. 9, 1970 Prices negotiated for rock-crushing plants for use in the Republic of Vietnam

(Army).
Feb. 25, 1970 Incentive provisions of Saturn V stage contracts (NASA).
Mar. 19, 1970 Weaknesses in award and pricing of ship overhaul contracts (Navy).
May 6, 1970 Rental rates for barges used in the Republic of Vietnam included costs pre-
viously recovered by contractor (Army).

FACILITIES AND CONSTRUCTION
Aug. 5, 1968 Feasibility of consolidating military real property maintenance functions on

Oahu, Hawaii, and in the Norfolk, Va., area (DOD).
Sept. 9, 1968 Need to improve reviews of drawings and specifications prepared by architect-

engineers before solicitation of hospital construction bids (VA).
Oct. 23, 1968 Increased costs to the Government attributed to leasing rather than purchasing

land and buildings by Department of Defense contractors (DOD). Nov. 13, 1968 U.S. construction activities in Thialand, 1966 and 1967 (DOD, State and AID). Feb. 18, 1969 Policies, procedures and practices for determining requirements for military

family housing and bachelor officer and enlisted quarters (DOD). Jun. 6, 1969 Need for Veterans' Administration to acquire hospital sites before developing

working drawings and specifications for construction of hospitals (VA). Jun. 12, 1969 Problems in the administration of the military building program in Thailand

(DOD). Sept. 30, 1969 Improvements needed in the management of Government owned and leased

real property overseas (State). Oct. 22, 1969 Unused engineering and design effort in the military construction program

(DOD). Nov. 5, 1969 Basis for determining need for construction of messhalls in the Department

of Defense (DOD). Nov. 25, 1969 Management of military owned household furnishings overseas; opportunities

for improvement (DOD). Jan. 21, 1970 Construction of industrial facilities at Government-owned plants without

disclosure to the Congress (Navy and Air Force). Mar. 24, 1970 Need to strengthen concrete inspections and testing requirements in the

construction of low-rent public housing projects (HUD). May 14, 1970 Action being taken by the Department of Defense to achieve closer adherence

to established policy for providing household furniture in the United States

(DOD). June 9, 1970 Improvements made in building construction inspections to determine

compliance with contract specifications (District of Columbia government).

INDUSTRIAL PLANT EQUIPMENT AND SUPPLIES
Nov. 24, 1967 Needs for improvements in control over Government-owned property in

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contractors' plants (DOD). May 23, 1968 Action taken to put inactive industrial plant equipment in Army arsenals to

use (DOD). Apr. 7, 1970 Management of Government industrial plant equipment kept for possible

future use should be improved (DOD). June 17, 1970 Opportunities for improvement in the management of Government materiels

provided to overseas contractors (Army and Air Force).

58 B-140389

59 B-163691

60 B-140389

61 B-140389

USER CHARGES

62 B-163136

63 B-118678

64 B-125051

65 B-164031(2)

Feb. 26, 1968 Need for improved controls in military departments to insure reimbursement

for services provided to nonmilitary and quasi-military activities (DOD). Sept. 3, 1969 Opportunity for the Geological Survey to increase revenues through changes

in its map-pricing practices (Interior and BOB). Oct. 7, 1969 Need to revise fees for services provided by the immigration and Naturaliza

tion Service and U.S. marshals (Justice). Dec. 12, 1969 Improvements suggested in accounting methods used in establishing fee for

reimbursable testing and related services-Food and Drug Administration

consumer protection and environmental health service (HÈW). May 28, 1970 Need for specific criteria for adjusting the interest rate charged on insurance

policy loans by the Veterans Administration (VA). June 18, 1970 Inequitable charges for calibration services; need for accounting improve

ments at National Bureau of Standards (Commerce).

66 B-114859

67 B-115378

Index

No. B Number

Date

Title

OTHER

68 B-163453 69 B-164392

70 B-166655

71 B-163762

72 B-157476

73 B-132900

May 10, 1968 Need for improvement in management of mission-support aircraft (Army).
Sept. 18, 1968 Control over procurement, use, and disposition of magnetic computer tape in

the Department of Defense (DOD).
July 14, 1969 Status of development toward establishment of a unified national communica-

tions system (DOD, GSA, FAA, NASA, and others). Oct. 15, 1969 Cost reduction and management improvement program in selected depart.

ments and agencies (DOD, GSA, AID, Agriculture, and Interior). Dec. 18, 1969 Management of the logistics airlift system contracted for by the Air Force

(Air Force). Jan. 2, 1970 Need for better coordination among, and guidance of, management evaluation

groups in the Department of Defense (DOD). Jan. 16, 1970 Economies obtainable by increasing days at sea of oceanographic research and

survey ships, Environmental Science Services Administration (Commerce). Feb. 4, 1970 Cost and balance-of-payments advantages of replacing foreign-made buses

with American-made buses abroad (DOD). Feb. 24, 1970 Improvements needed in the operation of Government-owned vessels in

support of military activities in Southeast Asia (Maritime and Commerce). Mar. 6, 1970 Financing agency programs other than by direct appropriation-revolving

funds (selected agencies).

74 B-133188

75 B-163869

76 B-118779

77 B-140389

DIGESTS OF U.S. GENERAL ACCOUNTING REPORTS LISTED IN APPENDIX II

Index No. 1, B-146828, November 14, 1967

IMPROVED INVENTORY CONTROLS NEEDED FOR THE DEPARTMENTS OF THE ARMY, NAVY,

AND AIR FORCE AND THE DEFENSE SUPPLY AGENCY-DEPARTMENT OF DEFENSE

In our review of controls over depot inventories within the Department of Defense, we found that substantial differences existed between stock record balances and the actual quantities of items in inventories throughout the depot supply systems. During fiscal years 1965 and 1966, stock records of selected depot inventories—averaging in value about $10.4 billion—had to be adjusted up or down an average of $2.4 billion annually in order to bring them into agreement with the physical inventory quantities.

We pointed out that these inaccuracies in the inventory stock records resulted črom inadequate control over documentation affecting inventory records as well as inadequate control over the physical assets and that increased management attention was needed at all levels.

Department of Defense officials advised us that each of the military services and the Defense Supply Agency had initiated specific programs to eliminate the problems discussed in our report and were installing new procedures designed to provide more accurate inventory controls.

Index No. 2, B-133361, December 5, 1967

NEED FOR IMPROVEMENT IN THE SYSTEM FOR MANAGING NONEXPENDABLE EQUIP

MENT—DEPARTMENT OF THE AIR FORCE

Our follow-up review showed that, although the Air Force had, since our earlier review (report to the Congress, B-133361, June 1961) significantly improved its procedures for the management of nonexpendable equipment, there was a need for further improvement in management controls over the two major elements of the equipment management system—the validity of authorizations and the accuracy of reported inventories of in-use assets.

We found that incomplete inventory information was reported and used in the fiscal year 1966 requirements computations. Our review showed that equip ment valued at about $44 million was neither reported for use in computing requirements nor otherwise accounted for. We also found that the practices followed at the base in taking physical inventories did not provide the necessary controls to ensure that all assets would be counted and that the same assets would not be counted twice.

With respect to the validity of equipment requirements, we found evidence at various levels of responsibility that the prescribed procedures for establishing equipment authorizations were not being followed.

Our review of the data used in computing fiscal year 1966 procurement requirements showed that over $8 million of the $65 million of computed requirements was not needed, and about $20 million of the remaining $57 million was questionable. We discussed this with Air Force officials and, as a result, the requirements for several high cost items were recomputed and about $3 million of planned procurement was cancelled.

The Air Force generally concurred in our findings and proposals for improvements in the equipment management system. We were advised of actions either taken or planned to ensure closer adherence to prescribed procedures for forecasting and controlling equipment authorizations. These actions should help prevent recurrence of deficiencies at the inventory control point, major commands, and base levels.

We were also advised that the Air Force intended to study the feasibility of incorporating additional data into its computer programs for managing nonexpendable equipment to provide a basis for periodic verification and reconciliation of reported inventories of in-use equipment.

Index No. 3, B-146874, January 23, 1968

NEED FOR IMPROVEMENTS IN THE ARMY'S SUPPLY SYSTEM TO INSURE THE RECOVERY

OF REPAIRABLE SPARE PARTS

Our review of about 12,000 issues of spare parts at seven military installations that should have resulted in the return of a like quantity of unserviceable parts showed that some 70 percent of these parts were not returned to maintenance activities for repair and reissue. The principal reasons were (1) incorrect and inconsistent recoverability codings in publications issued by the National Inventory Control Points and (2) inaction by supply activities to obtain the return of repairable items.

The Department of the Army concurred in our findings and took action to improve its management of repairable spare parts.

Index No. 4, B-163478, May 14, 1968

NEED FOR IMPROVEMENT IN UTILIZATION OF AVAILABLE MATERIAL IN THE

DEPARTMENT OF DEFENSE

We examined into the effectiveness of the automated centralized screening system, maintained by the Department of Defense, for matching materiel available at various of its locations with the material needs of other locations. The system includes a master screening file of information on the needs and the availability of material, maintained by the Defense Logistics Services Center on the basis of periodic reports submitted by inventory control points.

Although this system has greatly benefited the Department of Defense, we found that certain improvements could make the system more effective.

As operated at the time of our examination, the system depended on the voluntary cooperation of the organizations involved. We found many instances where inventory control points had not reported the necessary information or had reported information which was not accurate and not current. It appeared to us that there was a need for an organization vested with the responsibility for ensuring that the Defense organizations followed prescribed operating policies and procedures.

We recommended that, since the responsibility for establishing basic policies related to the centralized screening system is vested in the Office of the Assistant Secretary of Defense (Installations and Logistics), the Secretary of Defense assign to that organization the responsibility for surveillance of the system.

On August 6, 1968, the Assistant Secretary of Defense (Installations and Logistics) advised that “Placing responsibility for surveillance of the centralized utilization screening to ensure effective implementation of the system at the OASD (I&L) level appears to be an excellent recommendation ; however, in view of the recent actions that has been taken to achieve the stated objectives recommended by the GAO review and other DoD actions, it has been decided that this action is not necessary at this time. OASD (I&L) will, however, continue to maintain close surveillance of the program to ensure full accomplishment of stated objectives.”

Index No. 5, B-146828, May 16, 1968

SAVINGS AVAILABLE TO THE GOVERNMENT THROUGH ELIMINATION OF DUPLICATE

INVENTORIES–GENERAL SERVICES ADMINISTRATION AND DEPARTMENT OF THE NAVY

We reviewed the Navy's practice of stocking, for further distribution, material which is normally pr ed, stocked, and distributed to Government organizations by the General Services Administration (GSA). On the basis of our review, we concluded that Navy wholesale inventories, and similar GSA inventories held for Navy use, unnecessarily duplicated each other and resulted in duplicate management and warehousing functions in the Government supply system as a whole.

We concluded that inventories valued at about $8.5 million, and related management and warehousing functions, could be eliininated from the wholesale stocks of either the Navy or GSA. To the extent that duplication of stock could be eliminated, the Government would realize not only increased efficiency in stock management but also annual savings of up to $940,000. We suggested that, for those items stocked by GSA, the Navy overseas stock points, supply ships, and fleet activities within Continental United States waters requisition their requirements directly from GSA.

The Navy did not believe this would be feasible with respect to overseas stock points and supply ships but did agree to review the existing arrangements for supply support, GSA expressed the opinion that the procedure of direct requisitioning from GSA was the most economical method of supply support except in those cases where the volume of issues warrants the shipment of wholesale quantities direct from the manufacturers to the Navy.

We recommended that the Secretary of Defense and the Administrator of the General Service Administration jointly establish a working group to formulate the necessary policies and procedures for a supply support system which will eliminate the duplications cited in our report.

A joint GSA/DOD Working Group was established on November 1, 1969. As a result of a study and recommendations of this group, the Assistant Secretary of Defense (Installations and Logistics) on May 6, 1969, instructed the Navy to proceed with the implementation of a specialized support depot concept as rapidly as GSA's capability to process transactions under standard military procedures could be established. Under a specialized support depot concept, material owned and managed by GSA would be shipped directly from the manufacturer to the Navy stock point warehouses for the account of GSA. Subsequent issues to Navy activities would be made from this GSA stock at the Navy supply point. This, in effect, would establish GSA wholesale warehouses at the Navy locations and should eliminate the duplications cited in our report.

Index No. 6, B-160763, June 21, 1968

NEED TO IMPROVE MANAGEMENT OF ARMY SUPPLIES IN VIETNAM

We reviewed certain aspects of the Army's management of supplies in the Republic of Vietnam. In our opinion, the Army supply system has been responsive to the combat needs of the military units in Vietnam despite adverse conditions. The high level of support had been achieved however through costly and inefficient supply procedures.

The Army had recognized many of its supply management problems and initiated certain corrective actions prior to the time of our review. We noted, however, areas which, in our opinion, warrant additional management attention as follows:

-The development of accurate data relating to stocks on hand and consumed in order to facilitate determinations of supply requirements and preclude imbalances of stock.

-The identification and redistribution of the large quantities of excess material now in Vietnam.

—The development of programs which will ensure the prompt return of repairable components to the supply system.

-The institution of procedures designed to increase both intraservice and in. terservice utilization of available supplies.

—The enforcement of greater supply discipline in order to reduce to a minimum the costly shipment of supplies under high-priority requisitions.

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