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AFMD-92-33ML 1 (1992-01-14)

handle is hein.gao/gaobachoe0001 and id is 1 raw text is: G I U'nited States GAD General Accounting Office Washington, D.C. 20548 Accounting and Financial Management Divsion B-247095 January 14, 1992 Major General Barry R. McCaffrey, USA 146428 Division Commander 24th Infantry Division (Mechanized) Fort Stewart, Georgia 31314-5000 Dear General McCaffrey: We are conducting a comprehensive review of the U.S. Army's financial systems and operations. Our primary objectives are to assess the Army's systems of internal control and to express an opinion on its financial statements for fiscal year 1991. As part of that review, we are reviewing the accountability over inventory and equipment with the 24th Infantry Division at Fort Stewart. Although our work is not yet complete, we have identified weaknesses in small arms property controls that warrant your attention. Specifically, the Division did not promptly record all weapons on its property book and did not conduct adequate investigations for four missing rifles. Our purpose in raising these matters now is to stress the need for timely actions to improve management controls in this sensitive area. As appropriate, we will bring other matters to your attention as our work continues. EQUIPMENT CONTROL REQUIREMENTS Army Regulation 710-2 and Department of the Army Pamphlet 710-2-1 require that all equipment be recorded on the property records of the using unit. These documents also contain procedures for ensuring accountability for equipment. For weapons, each item is to be recorded on the Division level property book and accounted for by serial number on a hand receipt at units below the Division level. Sensitive items, such as weapons, are required to be inventoried monthly and any discrepancies reported to the property book office. GAO/AFMD-92-33ML

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