United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office National Security and International Affairs Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 1999-11-29 monographic deposited born digital 25 p. GA 1.13:NSIAD-00-27 https://www.govinfo.gov/app/details/GAOREPORTS-NSIAD-00-27 P0b002ee18039e8bc f:ns00027 DGPO 2010-08-12 2011-03-24 GAOREPORTS-NSIAD-00-27 machine generated eng fdlp REPORT GAOREPORTS-NSIAD-00-27 NSIAD-00-27 Logistics Equipment inventories Military inventories Internal controls Property disposal Surplus federal property Drugs Firearms E2 Aircraft DOD In-Transit Accountability System MK46 Torpedo Letter Report NSIAD Pursuant to a congressional request, GAO reviewed the Department of Defense's (DOD) procedures for the disposal and destruction of excess firearms, items with national security implications, and pharmaceuticals.<p/>GAO noted that: (1) internal control procedures designed to protect firearms, items with national security implications, and pharmaceuticals were not always followed at three of the seven defense components GAO visited; (2) instead of being separated, key duties in the areas of transport, destruction, and record keeping were done by the same person; (3) required certificiations that sensitive excess items were actually destroyed were missing; (4) also, serial numbers were not always recorded on shipping documents as required: (5) although GAO was able to account for the items in 104 of 107 transactions reviewed, GAO was unable to trace the actual disposition of the items in 3 transactions; (6) while the number of these items potentially lost or stolen is small relative to the total defense inventory, it is still of concern because they could be misused if they get in the wrong hands; (7) DOD believed that the items involved in the three transactions had been destroyed, but it could not be certain since no documentation existed that would support its position; (8) when firearms, items with national security implications, and pharmaceuticals become excess and are no longer needed, DOD procedures require the component to destoy them and remove the items from inventory records by coding the transactions as "inventory decreases associated with destruction of the item"; (9) however, defense components have been removing these items from inventory records by recording these transactions as "items being shipped to a disposal office"; (10) none of the items, however, were actually shipped to a disposal office; and (11) these transactions were incorrectly recorded because of mistakes and unsupported inventory adjustments that occurred because of inadequate management oversight and training and computer systems programming errors. https://www.govinfo.gov/content/pkg/GAOREPORTS-NSIAD-00-27/html/GAOREPORTS-NSIAD-00-27.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-NSIAD-00-27/pdf/GAOREPORTS-NSIAD-00-27.pdf GAO/NSIAD-00-27 https://www.govinfo.gov/app/details/GAOREPORTS-NSIAD-00-27 Letter Report GAO/NSIAD-00-27; Defense Inventory: Inadequate Compliance With Controls for; Logistics Equipment inventories Military inventories Internal controls Property disposal Surplus federal property Drugs Firearms E2 Aircraft DOD In-Transit Accountability System MK46 Torpedo