Skip to main content

Defense Supply: Controls Over Hand Tools Can Be Improved

NSIAD-95-44 Published: Jan 27, 1995. Publicly Released: Jan 27, 1995.
Jump To:
Skip to Highlights

Highlights

Pursuant to a congressional request, GAO reviewed the military services' controls over hand tools, focusing on: (1) whether the services' policies and procedures for preventing the loss or unnecessary purchase of hand tools are adequate; (2) whether information is available on the costs associated with missing, lost, and stolen hand tools; and (3) the extent to which military installations control hand tool inventories and review their hand tool controls.

Recommendations

Recommendations for Executive Action

Agency Affected Recommendation Status
Department of Defense The Secretary of Defense should require that the military services and major commands provide guidance to installations and operating units specifying the needed internal controls over hand tools. These controls should include requirements for prior authorization of tool purchases and maintenance of accurate inventory records that reflect tool receipts, issues, and quantities on hand.
Closed – Implemented
On April 15, 1995, DOD sent a memorandum to each military service directing that, in the light of GAO's findings, they review existing policies and procedures governing hand tool purchases and accountability and develop strengthened controls where warranted.
Department of Defense The Secretary of Defense should require that Inspector General and internal audit staffs incorporate controls over hand tools into the periodic inspections that are performed at installation and operating units.
Closed – Implemented
On April 15, 1995, DOD sent a memorandum to the military services directing that they incorporate hand tool accountability in periodic inspections conducted at installations and operating units.

Full Report

Office of Public Affairs

Topics

Accounting proceduresInternal controlsInventory controlLogisticsLossesMilitary basesMilitary cost controlMilitary inventoriesMilitary materielMilitary procurement