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 2005-12-13 monographic deposited born digital 34 p. GA 1.13:GAO-06-209 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-06-209 P0b002ee180390d40 f:d06209 DGPO 2010-08-12 2011-03-28 GAOREPORTS-GAO-06-209 machine generated eng fdlp REPORT GAOREPORTS-GAO-06-209 GAO-06-209 Accountability Department of Defense contractors Internal controls Inventory control Inventory control systems Military inventories Military materiel Records Records management Surveys Repair contracts Military policies Other Written Product A43138 GAO has previously reported that the lack of control over inventory shipments increases the Department of Defense's (DOD) vulnerability to undetected loss or theft. GAO evaluated the Army's effectiveness in maintaining accountability of inventory shipped to repair contractors. To conduct its review, GAO analyzed shipment data for fiscal year 2004, surveyed repair contractors that were recipients of inventory shipments, and assessed the Army's adherence to internal control procedures. Inventory shipments included both secondary repair items--components, assemblies, and subassemblies, other than major end items, which may be sent to commercial facilities for repair, alteration, or modification--and government-furnished materiel--assemblies, parts, and other items provided in support of this work. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-06-209/html/GAOREPORTS-GAO-06-209.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-06-209/pdf/GAOREPORTS-GAO-06-209.pdf GAO-06-209 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-06-209 Other Written Product GAO-06-209; Defense Inventory: Army Needs to Strengthen Internal Controls for Items Shipped to Repair Contractors; Accountability Department of Defense contractors Internal controls Inventory control Inventory control systems Military inventories Military materiel Records Records management Surveys Repair contracts Military policies