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 2004-07-23 monographic deposited born digital 27 p. GA 1.13:GAO-04-779 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-779 P0b002ee1803964d5 f:d04779 DGPO 2010-08-12 2011-03-24 GAOREPORTS-GAO-04-779 machine generated eng fdlp REPORT GAOREPORTS-GAO-04-779 GAO-04-779 Accountability Contract oversight Department of Defense contractors Internal controls Inventory control Inventory control systems Naval procurement Noncompliance Procurement records Records management Repair contracts Policies and procedures Other Written Product A11051

GAO has reported in a number of products that the lack of control over inventory shipments increases vulnerability to undetected loss or theft and substantially increases the risk that million of dollars can be spent unnecessarily. This report evaluates the Navy's and its repair contractors' adherence to Department of Defense (DOD) and Navy inventory management control procedures for government-furnished material shipped to Navy repair contractors. Government-furnished material includes assemblies, parts, and other items that are provided to contractors to support repairs, alterations, and modifications. Generally, this material is incorporated into or attached onto deliverable end items, such as aircraft, or consumed or expended in performing a contract. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-779/html/GAOREPORTS-GAO-04-779.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-779/pdf/GAOREPORTS-GAO-04-779.pdf GAO-04-779 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-779 Other Written Product GAO-04-779; Defense Inventory: Navy Needs to Improve the Management Over Government-Furnished Material Shipped to Its Repair Contractors; Accountability Contract oversight Department of Defense contractors Internal controls Inventory control Inventory control systems Naval procurement Noncompliance Procurement records Records management Repair contracts Policies and procedures Title 31 Section 3512(b) 31 U.S.C. 3512(b)