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 2000-12-06 monographic deposited born digital 9 p. GA 1.13:GAO-01-86R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-01-86R P0b002ee18038c767 f:d0186r DGPO 2010-08-12 2011-03-23 GAOREPORTS-GAO-01-86R machine generated eng fdlp REPORT GAOREPORTS-GAO-01-86R GAO-01-86R Federal agency accounting systems Inventory control systems Internal controls Logistics Defense procurement Correspondence Concerns have been raised about the use of unreconciled activity address codes to requisition new and excess government property. The Department of Defense's (DOD) regulation 4000.25-6-M requires that all military services and DOD activities reconcile the activity codes to the Defense Automatic Addressing System Center's master file. Such reconciliations could prevent unauthorized personnel from requesting and receiving government property. GAO found, however, that many military service points failed to comply with DOD's regulation. Most indicated that they were unaware of the requirement. As a result of this, 27,879 activity codes appeared either in the agency record but not the Addressing System Center's master file or in the Center's file but not the agency record. In addition, agencies that have their own internal activity code files do not routinely reconcile to the master file. This failure resulted in 97,450 activity codes being identified as questionable. In both situations, inventory management is vulnerable to waste, fraud, and abuse. In fact, preliminary indications are that such questionable activity codes were used to requisition millions of dollars worth of excess and new property. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-01-86R/html/GAOREPORTS-GAO-01-86R.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-01-86R/pdf/GAOREPORTS-GAO-01-86R.pdf GAO-01-86R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-01-86R Correspondence GAO-01-86R; Concerns Raised About Use of Unreconciled Activity Codes; Federal agency accounting systems Inventory control systems Internal controls Logistics Defense procurement