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AIMD-00-62R 1 (2000-04-13)

handle is hein.gao/gaobachin0001 and id is 1 raw text is: K GAl. 13: AIMD-00-62R .. Accountability * Integrity * Reliability United States General Accounting Office Accounting and Information %Washington, DC 20548 Management Division K DOCUMENTS CENTER 1.13: MR9\S LiBRARY 1. ~: B-284789 oRsUA¥ MJD--UL -2000 April 13, 2000 The Honorable Louis Caldera - _ The Secretary of the Army Subject: DOD Inventory: Weaknesses in Controls Over Category I Rockets Dear Mr. Secretary: As part of our audit of the fiscal year 1999 govemmentwide financial statements, we obtained an understanding of the Army's inventory management practices and procedures for ammunition. We performed this work in coordination with the Department of Defense (DOD) Inspector General and the Army Audit Agency, which are charged with auditing the Army's financial statements. In December 1999, we identified an inventory control problem for a category I ammunition item at the Blue Grass Army Depot in Richmond, Kentucky. This problem indicated the existence of depot-specific and possible systemic internal control weaknesses. Category I ammunition items include self-contained, ready-to-fire, handheld rockets or missiles that are to be controlled by serial number and require a high level of physical security. Internal controls are intended to provide accountability and control over sensitive items and prevent the undetected loss, theft, or unauthorized use of the items. We are sending you this letter to alert you to these weaknesses and recommend actions for your immediate attention. We initially visited the Blue Grass Army Depot during the week of December 6, 1999, to obtain an understanding of ammunition depot procedures. As part of our observation, depot officials took us to one storage igloo with category I items where we identified inventory record discrepancies. We subsequently visited the depot during the weeks of December 13, 1999, and January 18, 2000, to discuss with depot officials what actions they had taken to resolve the discrepancies. During those visits, we obtained and reviewed item shipment and receiving reports, the results of the depot's physical inventory of the rocket and launcher units, evidence of corrections made, and other documentation related to the depot's research. As part of our follow up, we also contacted officials at the Army's Industrial Operations Command (IOC),' Rock Island, Illinois, and the Army's Industrial Logistics Systems Center, Chambersburg, Pennsylvania--components of the Army Material 'On April 1, 2000, the Industrial Operations Command was renamed the Operations Support Command. GAO/AIMD-00-62R Internal Controls Over Army Rockets

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