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B-146727 1 (1971-08-30)

handle is hein.gao/gaobaafga0001 and id is 1 raw text is: UNITED STATES GENEALACUPF WASHINGTON, D.C. 0 1)f DEFENSE DIVISION B-146727 AUG 3 0 1971 II I I1111111111111111 I T I II 1 LM095532 Dear Mr. Secretary: The General Accounting Office has reviewed the procedures used by the Navy Aviation Supply Office (ASO) in fiscal year 1970 for the retention and disposal of repairable items.. The review was made to -determine whether all requirements were cohsidered in the computation of the quantities to be retained. As part of our review, we examined the computer program for determining the retention level, the instruc- tions given the commodity managers for making their manual evaluation of the computer decisions, and final disposal decisions. Repairable items accounted for about $115 million of the $246 mil- lion worth of assets which ASO declared excess during its fiscal year 1970 retention and disposal review. We found that about $6.7 million worth of material was erroneously declared excess because ASO, in computing quantities to be retained, did not consider all requirements for (1) mobilization, (2) items used on aircraft in production, and (3) items stocked for insurance and initial outfitting purposes. We also inquired about retention and disposal procedures at the Navy Electronics Supply Office (ESO) and the Navy Ships Parts Control Center (SPCC) to determine whether the same problems existed at those locations. We made limited tests of transactions at SPCC, reviewed their procedures, and determined that they were adequate. Because of the limited amount of disposal activity at ESO, we decided that a re- view of procedures and a sampling of transactions were not warranted there. The details of our findings at ASO follow. Items for mobilization ASO declared as excess $6 million worth of material which was needed to cover that portion of mobilization requirements for which funds had not been appropriated. Although these items were not au- thorized to be procured, assets already available to meet these requirements should have been retained. BEST DOCUMiENIT AVAILABLE 5R 50TH ANNIVERSARY 1921 -1971 -'<' - '

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