Military Small Arms Parts: Poor Controls Invite Widespread Theft
(Testimony, 11/18/93, GAO/T-NSIAD-94-79).

During the past several years, many thefts of small arms parts from Army
bases and National Guard armories have been discovered.  The common
thread in these thefts has been the involvement of military personnel.
In all but one case, the thefts were discovered by accident.  An
indicator of the pervasiveness of these thefts is that military small
arms parts are readily available at gun shows across the country,
including the parts necessary to convert sporting rifles into fully
automatic M16 assault weapons.  During its most recent review, GAO
discovered previously undetected thefts of small arms parts by National
Guardsmen in Michigan.  One of these Guardsmen had been selling small
arms parts to a national gun dealer who turned out to be a supplier to
the Branch Davidian religious sect in Waco, Texas.  The thefts had gone
unnoticed for years because of inattentive management and inadequate
internal controls.  Notable deficiencies included the following: (1) key
supply and repair duties were often carried out by the same person, (2)
inventory controls fell short, (3) physical security was weak, and (4)
computer system control weaknesses hid thefts.

--------------------------- Indexing Terms -----------------------------

 REPORTNUM:  T-NSIAD-94-79
     TITLE:  Military Small Arms Parts: Poor Controls Invite Widespread 
             Theft
      DATE:  11/18/93
   SUBJECT:  Spare parts
             Internal controls
             Federal property management
             Firearms
             Documentation
             Facility security
             Larceny
             Military inventories
             Inventory control systems
IDENTIFIER:  M-16 Rifle
             
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