Defense Inventory:

Better Reporting on Spare Parts Spending Will Enhance Congressional Oversight

GAO-03-18: Published: Oct 24, 2002. Publicly Released: Oct 24, 2002.

Additional Materials:

Contact:

William M. Solis
(202) 512-8412
contact@gao.gov

 

Office of Public Affairs
(202) 512-4800
youngc1@gao.gov

GAO was asked by the Department of Defense (DOD) to identify ways to improve DOD's availability of high-quality spare parts for aircraft, ships, vehicles, and weapons systems. DOD's recent reports do not provide an accurate and complete picture of spare parts funding as required by financial management regulation. As a result, the reports do not provide Congress with reasonable assurance about the amount of funds being spent on spare parts. Furthermore, the reports are of limited use to Congress as it makes decisions on how best to spend resources to reduce spare parts shortages and improve military readiness.

Status Legend:

More Info
  • Review Pending-GAO has not yet assessed implementation status.
  • Open-Actions to satisfy the intent of the recommendation have not been taken or are being planned, or actions that partially satisfy the intent of the recommendation have been taken.
  • Closed-implemented-Actions that satisfy the intent of the recommendation have been taken.
  • Closed-not implemented-While the intent of the recommendation has not been satisfied, time or circumstances have rendered the recommendation invalid.
    • Review Pending
    • Open
    • Closed - implemented
    • Closed - not implemented

    Recommendations for Executive Action

    Recommendation: Given the importance of spare parts to maintaining force readiness, and as justification for future budget requests, actual and complete information would be important to DOD as well as Congress. Therefore, the Secretary of Defense should issue additional guidance on how the services are to identify, compile, and report on actual and complete spare parts spending information, including supplemental funding, in total and by commodity, as specified by Exhibit OP-31.

    Agency Affected: Department of Defense

    Status: Closed - Implemented

    Comments: According to DODIG, this recommendation is closed. Additional guidance is provided when the Department updates any reporting exhibits. OP-31 guidance requires the reporting of budgeted versus actuals, as well as a description of variances.

    Recommendation: Given the importance of spare parts to maintaining force readiness, and as justification for future budget requests, actual and complete information would be important to DOD as well as Congress. Therefore, the Secretary of Defense should direct the Secretaries of the military departments to comply with Exhibit OP-31 reporting guidance to ensure that complete information is provided to Congress on the quantities of spare parts purchased and explanations of deviations between programmed and actual spending.

    Agency Affected: Department of Defense

    Status: Closed - Implemented

    Comments: According to DODIG, this recommendation has been implemented and closed. The DOD Financial Management Regulation directs the Components to provide an explanation for deviations between the amount presented as Prior Year Actuals and program requests. The Department did not share the belief that quantities need to be included.

    Aug 7, 2014

    Jul 30, 2014

    Jul 29, 2014

    Jul 22, 2014

    Jun 17, 2014

    Jun 11, 2014

    Jun 10, 2014

    May 28, 2014

    May 21, 2014

    May 12, 2014

    Looking for more? Browse all our products here