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 <subject>Naval procurement</subject>
 <subject>Spare parts</subject>
 <subject>Inventory control systems</subject>
 <subject>Reporting requirements</subject>
 <subject>Billing procedures</subject>
 <subject>Prices and pricing</subject>
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 <title>Navy Aviation Spare Parts Billing Transaction Issues</title>
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<abstract>During its review of the Navy&apos;s aviation spare parts billing
transactions, GAO compared the prices that customers were billed for to
the prices they should have paid according to the parts catalog
maintained by the Naval Inventory Control Point-Philadelphia. GAO found
thousands of transactions in which the customers&apos; price did not match
the catalog price. Also, thousands of additional transactions were
discovered in which key information used to generate accurate customer
bills was missing. On the basis of these findings, GAO concludes that
the Navy may be incorrectly reporting its sales of aviation spare parts.</abstract>
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 <topic>Billing procedures</topic>
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