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120245 1 (1978-10-03)

handle is hein.gao/gaobacxvp0001 and id is 1 raw text is: C- E '; ' L - i '_E errA.ui __~a da L__ 170 VanCst Guard Disric Q, P.O. Box 3-3000 :=-% L11s. O-P501 1~Oo 0 1' -- - - We have compheted our review t the 17th Coast Guard District's Kodiak Suport Cente We found that (1) supply inventories are not o Ierly ra-ajef and (2) becease 0a properry ranagenen: sysczm as ;Ot VEen fully :MqIVM=Meo, tie carurol of accounzablE proparty is inadequate. While Coast Guard parsc ne at Kodiak have made 12;:0:E- rents in these areas durirg the past soveral years, more action is needed. SU?PLY MANAGEMENT Since the Support Center's Comptroller and Public Works Divisions operate the major supply activities at the center, we focused our review on these divisions. The Public Works Division is not a desig- nated suply activity, and the materials purchased by them are considered exTenditures rather than being charged to a supply account. Since it purchases large amounts of materials, holds much of this in inventory, and issues materials to various users, it is, in fact, operating a supply activity. As such, it should comply with appropriate supply procedures and regulations. Coast Guard regulations on sup:ply managenent The Coast Guard's Supply Policy and Managarent FEandbook estab- lishes the basic policy and standards for Coast Guard supply operations. These regulations state that stock records will be maintaind for all supply systems to assure efficient control of the receipt, storage, and issue of materials. Supply management records The Comptroller Division's supply management records were generally adequate. We reviewed the inventory and in;enrory records at the Serv-mart, commissary, and troop issue. Except for a few items, the in.,1 /P.. e~tw1AI?- r~-'~ A(S LC.k9 i20246 oo54~ -Ear -Fc7,ra I I 115 in 1Wr

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