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GAO-01-88R 1 (2000-12-13)

handle is hein.gao/gaobaalnn0001 and id is 1 raw text is: I Accountability * Integrity * Reliability United States General Accounting Office Washington, DC 20548 December 13, 2000 Rear Admiral David Keller, USN Director, Supply, Ordnance and Logistics Operations Division Office of the Chief of Naval Operations Subject: Financial Management: Navy's Implementation of the Defense Property Accountability System Dear Admiral Keller: As part of our involvement with the Navy Personal Property Working Group, we reviewed the Department of the Navy's implementation of the Defense Property Accountability System (DPAS). We support the Navy's efforts to improve accountability over Navy personal property as well as the related financial reporting. The Navy's decision to implement DPAS to provide day-to-day control over its personal property and to integrate DPAS with procurement and financial reporting systems is an important initiative. As requested by the working group, we visited six Navy activities to evaluate DPAS implementation at these selected locations. We presented our observations and related suggestions in a briefing to the working group on June 21, 2000. The issues we identified related to problems with (1) physical wall-to-wall inventories of personal property not being performed properly, (2) personal property items not being included in DPAS at a component level to ensure accountability, and (3) policies, procedures, and training not being in place to ensure the sustainability of the property database, including implementation of the barcoding and scanning process. These issues can be attributed, in part, to the Navy's focus on an aggressive implementation schedule designed to produce a personal property value for financial reporting purposes as of September 30, 2000. For example, the Navy contractor's October 2000 progress report disclosed that 156 sites were converted to DPAS during fiscal year 2000, and the Navy DPAS Program Manager told us that the Navy plans to convert about 150 more sites in fiscal year 2001. This letter provides a summary of the implementation issues we identified at the locations we visited and the status of the Navy's efforts to address our suggestions. Since the June 2000 briefing, the Navy has addressed a number of our suggestions, but several issues remain unresolved. Although the Navy has largely completed its implementation effort for general fund assets, we are bringing these issues and recommendations to your attention to help improve the implementation process at the remaining sites and to help ensure the future sustainability of the Navy's DPAS implementation effort. GAO-01-88R Navy DPAS Implementation

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