APPENDIX III 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 GOVERNMENT DURING THE PERIOD NOVEMBER 14, 1967, TO JUNE 18, 1970 Index No. B Number 1 B-146828 2 B-133361 3 B-146874 4 B-163478 5 B-146828 6 B-160763 7 B-164500 8 B-146772 9 B-146874 10 B-165867 11 B-146929 12 B-133044 13 B-161507 14 B-166312 15 B-133396 16 B-146828 17 B-114807 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 Date Nov. 14, 1967 June 21, 1968 do. ..do... ..do.. ..do.. July 30, 1969 Feb. 6, 1968 Opportunity for savings by increasing transfers of excess property among Opportunities for better service and economies through standardization of Improvements needed in Army supply management and stock fund activities Savings attainable through improved application of the economic order Need for improvement in the receipt and storage of military supplies and Examination into the transfer of 52 Federal supply classes from the Depart- PROCUREMENT Potential savings in procurement of petroleum products for use by Navy Need for more competition in procurement of aeronautical spare parts (DOD). Requirements contracting and other aspects of small purchases in the Depart- Review of certain management controls of the quality assurance system for (208) Index No. B Number 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 48 B-133044 49 B-159451 50 B-146782 51 B-133376 52 B-167400 53 B-167490 54 B-140389 55 B-118718 56 B-167490 57 B-118638 58 B-140389 59 B-163691 60 B-140389 61 B-140389 62 B-163136 66 B-114859 67 B-115378 Date Apr. 25, 1969 Potential savings by improving evaluation of competitive proposals for Opportunities for increased savings by improving management of value Improvements needed in negotiating prices of noncompetitive contracts Prices negotiated for rock-crushing plants for use in the Republic of Vietnam Incentive provisions of Saturn V stage contracts (NASA). FACILITIES AND CONSTRUCTION Feasibility of consolidating military real property maintenance functions on Need to improve reviews of drawings and specifications prepared by architect- U.S. construction activities in Thialand, 1966 and 1967 (DOD, State and AID). Need for Veterans' Administration to acquire hospital sites before developing Construction of industrial facilities at Government-owned plants without Need to strengthen concrete inspections and testing requirements in the construction of low-rent public housing projects (HUD). 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). Dec. 3, 1969 Feb. 25, 1970 Aug. 5, 1968 Nov. 24, 1967 Feb. 26, 1968 Title May 28, 1970 INDUSTRIAL PLANT EQUIPMENT AND SUPPLIES Needs for improvements in control over Government-owned property in USER CHARGES Need for improved controls in military departments to insure reimbursement for services provided to nonmilitary and quasi-military activities (DOD). Opportunity for the Geological Survey to increase revenues through changes in its map-pricing practices (Interior and BOB). Need to revise fees for services provided by the Immigration and Naturalization Service and U.S. marshals (Justice). Improvements suggested in accounting methods used in establishing fee for Need for specific criteria for adjusting the interest rate charged on insurance Title OTHER Need for improvement in management of mission-support aircraft (Army). Cost reduction and management improvement program in selected depart- Need for better coordination among, and guidance of, management evaluation groups in the Department of Defense (DOD). Economies obtainable by increasing days at sea of oceanographic research and survey ships, Environmental Science Services Administration (Commerce). Cost and balance-of-payments advantages of replacing foreign-made buses with American-made buses abroad (DOD). Improvements needed in the operation of Government-owned vessels in support of military activities in Southeast Asia (Maritime and Commerce). Financing agency programs other than by direct appropriation—revolving funds (selected agencies). 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 from 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 EQUIPMENT-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 require ments 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 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 procured, 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 eliminated 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 interservice 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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