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Inventory Management: Air Force Inventory Accuracy Problems: Nsiad-88-133 by U. S. Government Accountability Office (

Inventory Management: Air Force Inventory Accuracy Problems: Nsiad-88-133

by U. S. Government Accountability Office (
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Book cover type: Paperback
  • ISBN13: 9781289257217
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Bibliogov
  • Publisher Imprint: Bibliogov
  • Publication Date:
  • Pages: 60
  • Original Price: USD 17.75
  • Language: English
  • Edition: N/A
  • Item Weight: 127 grams
  • BISAC Subject(s): General

Pursuant to a congressional request, GAO evaluated the Air Force's: (1) physical inventory procedures to determine their accuracy and completeness; (2) research into differences between inventory counts and records; and (3) physical security over inventory.
GAO found that, although the Air Force has implemented a variety of policies and practices that have improved the Air Force Logistics Command's (AFLC) inventory management and accuracy, it: (1) cited inventory management controls as a material weakness in its fiscal year 1986 Federal Managers' Financial Integrity Act (FMFIA) report; (2) adopted a new physical inventory statistical sampling approach which may have overstated inventory accuracy, since it assumed that zero-balance item records with no storage location were correct; (3) adopted, without specific Department of Defense (DOD) authority or sufficient support, a policy for researching and adjusting potential inventory variances; (4) continues to experience problems in conducting adequate causative research into the differences between physical inventory counts and its records; (5) did not routinely conduct trend analysis of causative research at air logistics centers; and (6) allowed privately owned and contractor vehicles to park adjacent to warehouse facilities.

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