United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2001-06-11 monographic deposited born digital 16 p. GA 1.13:GAO-01-472 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-01-472 P0b002ee180371d35 f:d01472 DGPO 2010-08-12 2011-03-23 GAOREPORTS-GAO-01-472 machine generated eng fdlp REPORT GAOREPORTS-GAO-01-472 GAO-01-472 Logistics Spare parts Reporting requirements Congressional oversight Military appropriations Funds management Other Written Product A01151 In recent years, Congress has provided the military services with additional funding to address the shortage of spare parts. This report provides information on how the funding was used and how the Department of Defense (DOD) plans to improve its financial information on spare parts funding. GAO found that the $1.1 billion earmarked for spare parts in the 1999 appropriations act was placed in military services' operation and maintenance accounts. However, DOD did not separately track the use of these funds, which could have been used for other purposes. As a result, DOD plans to annually develop detailed financial management information on spare parts funding uses. Implementation of DOD's plan should increase visibility and accountability for the use of spare parts funds. The plan should also help to determine the extent to which progress is being made in addressing spare parts shortages. Such information, when developed through a reliable and consistent methodology, would also be useful for congressional decision making and oversight. However, the Department does not plan to provide it to Congress. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-01-472/html/GAOREPORTS-GAO-01-472.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-01-472/pdf/GAOREPORTS-GAO-01-472.pdf GAO-01-472 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-01-472 Other Written Product GAO-01-472; Defense Inventory: Information on the Use of Spare Parts Funding Is Lacking; Logistics Spare parts Reporting requirements Congressional oversight Military appropriations Funds management Public Law 106-31 Public Law 106-79