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GAO-01-86R 1 (2000-12-06)

handle is hein.gao/gaobaalrl0001 and id is 1 raw text is: I Accountability * Integrity * Reliability United States General Accounting Office Washington, DC 20548 December 6, 2000 The Honorable Duncan L. Hunter House of Representatives Subject: Concerns Raised About Use of Unreconciled Activity Codes to Requisition New and Excess Government Property Dear Mr. Hunter: This letter is part of our continuing effort to address inventory management activities within the Department of Defense (DOD) as a high-risk area' because of vulnerabilities to fraud, waste, abuse, and mismanagement. We recently completed a vulnerability investigation2 of the DOD activity address code master file. During that investigation, Defense Logistics Agency (DLA) personnel told us that many service points3 do not reconcile their activity code files to the Defense Automatic Addressing System Center master file on a yearly basis as required by DOD publication 4000.25-6- M.4 This can result in questionable activity codes. These are activity codes that appear either in the agency record but not the master file maintained by the Defense Automatic Addressing System Center or in the Center's master file but not the agency record. The existence of questionable codes makes it possible for an unauthorized person or activity to request and receive property. You asked that we determine the extent to which DOD 4000.25-6-M is being followed regarding activity code reconciliation. 1 In 1990, we began a special effort to review and report on the federal program areas we identified as high risk because of vulnerabilities to fraud, waste, abuse, and mismanagement. This effort, supported by the Senate Committee on Governmental Affairs and the House Committee on Government Reform, resulted in a much-needed focus on problems that were costing the government billions of dollars. We identified DOD's inventory management as a high-risk area at that time because levels of unneeded inventory were too high and systems for determining inventory requirements were inadequate. 2 Inventory Management: Better Controls Needed to Prevent Misuse of Excess DOD Property (GAO/OSI/NSIAD-00-147, Apr. 28, 2000). ' Military services, DOD activities, and federal agencies have service points that assign activity address codes to organizations that are authorized to requisition property. Service points provide updated code data (additions, changes, and deletions) to the master file maintained by the Defense Automatic Addressing System Center. 4 The procedures in DOD publication 4000.25-6-M are mandatory for military services and federal agencies that make changes to the master file. DOD 4000.25-6-M requires reconciliation of service and agency activity code files with the master file each year and certification of reconciliation results to be reported to DLA. GAO-01-86R Unreconciled Activity Codes

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