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LCD-79-210 1 (1979-03-28)

handle is hein.gao/gaobaazzs0001 and id is 1 raw text is: & I 4 UNITED STATES GENERAL ACCOUNTING OFFICE LOGISTICS AND COMMUNICATIONS DIVISIO1 B-163 928 WASHINGTON, D C 20548 111009 MARCH 28, 1979 The Honorable Harold Brown The Secretary of Defense Dear Mr. Secretary: This report discusses our review of thetmilitary services' accountability and management controls over fuel supplied in Korea and the Philippines We identified a lack of control and accountability for fuels and are makinq recommendations VV which, if properly implemented, should correct these i3 conditions. 0i We tested the controls over selected fuJ s1 i pments received by the U.S. Army Petroleum 1:1 - Korea; the U.S. Naval Supply in the Philippines; the 2nd Infantry Division and Pusan Supply Point, Eighth U.S. Army, Korea; and Clark Air Force Base, Naval Air Station, and Naval Public Works Center in the Philippines. We talked with responsible officials, reviewed regulations and documents, and we participated in taking physical inventories of fuel. Our review covered the period of operations from October 1977 to June 1978. OVERVIEW We found weaknesses in management controls over trans-\ actions and documents used to support monthly accountability reports at the Naval Supply Depot, Philippines, and at the Army Petroleum Distribution System, Korea (PDSK) . At the Naval Supply Depot, we identified 465,000 gallons of fuel which were not accounted for when we atempted to reconcile fuel receipts and issues with inventories. Also, inventory records did not accurately reflect quantities of fuel onhand because they were not current. In addition,, personnel (1) failed to record or improperly measured receipts, (2) used improper inventory taking procedures, and (3) allowed fuel control documents to be altered without appropriate explanation. LCD-79-210 (943048) 5+/ y-05 00, 5 Iq 6r C, 0I 0 .

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