Download or read book Audit of Military Department Materiel Returns to the Defense Logistics Agency Distribution Depots written by and published by . This book was released on 1998 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt: DLA records showed that during FY 1997, field organizations returned at least 458,521 DLA-managed items that were valued at about $427 million to the 21 distribution depots. Our overall objective was to evaluate whether field organizations returned DLA-managed items to the distribution depots in accordance with DoD policy. We also evaluated applicable management controls. During FY 1997, 114,057 (about 25 percent) of the 458,521 DLA-managed items that Military Department field organizations returned to the 21 distribution depots were not authorized for return by DLA Inventory Control Points. As a result, DLA incurred unnecessary processing costs and lost approximately $2.2 million annually because it did not bill the Military Departments for unauthorized returns. Also, the quality and efficiency of distribution operations were adversely affected. The recommendations in this report, if implemented, will improve management controls, result in more efficient distribution operations, and improve the reporting of inventory and revenue in the financial statements of the DLA Working Capital Fund. We recommend that the Director, DLA, identify the Military Department organizations that are making unauthorized returns to the distribution depots and provide them with additional guidance on DoD policy for materiel returns. We also recommend that the Director, DLA, begin billing the Military Departments for unauthorized returns.
Download or read book Defense Inventory Defense Logistics Agency s Materiel Returns Program written by United States. General Accounting Office and published by . This book was released on 1993 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Operation Desert Storm written by United States. General Accounting Office and published by . This book was released on 1992 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Defense ADP Lessons Learned from Development of Defense Distribution System written by United States. General Accounting Office and published by . This book was released on 1992 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Report on Materiel Returns written by United States. Defense Supply Agency. Analysis Division and published by . This book was released on 1974 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book MILSBILLS written by United States. Assistant Secretary of Defense (Comptroller) and published by . This book was released on 1985 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Defense Inventory Management written by United States. General Accounting Office and published by . This book was released on 1992 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Statement of Financial Position for the Defense Logistics Agency Distribution Depot Business Area of the Defense Business Operations Fund as of September 30 1994 written by and published by . This book was released on 1995 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Chief Financial Officers Act of 1990 requires the annual preparation and audit of financial statements for revolving funds. The Defense Logistics Agency (DLA) distribution depots are part of the DoD Defense Business Operations Fund. The major mission of the distribution depots is to receive, store, maintain, pack, and issue supplies to support U.S. Armed Forces worldwide. This audit is one of a series being conducted by the Inspector General, DoD, in response to the Chief Financial Officers Act. The audit was performed in conjunction with audits of the DLA Supply Management Business Area (Project No. 4LD-2006) and the Reutilization and Marketing Business Area (Project No. 4LE-2008). The audits are part of a building block approach to provide audit coverage of the DLA business areas of the Defense Business Operations Fund.
Download or read book Department of Defense Dictionary of Military and Associated Terms written by and published by . This book was released on 1994 with total page 542 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Status of the Defense Logistics Agency Plan to Measure Inventory Record Accuracy at the Distribution Depots Using Statistical Sampling written by and published by . This book was released on 1999 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report focused on DoD inventories because of their significance to the DoD consolidated financial statements and the Government-wide financial statements. This report is the first in a series of reports from our audit of the DoD inventory accounts. Inventory is the most significant DoD asset managed by the Defense Logistics Agency. The FY 1997 DoD Consolidated Statement of Financial Position reported DoD inventory at about $61.3 billion. Approximately 75 percent of the inventory is located at 20 distribution depots managed by the Defense Logistics Agency. Accurate inventory records are needed to prepare reliable financial statements and make effective supply management decisions. DoD managers are responsible for establishing policies and procedures to make sure the inventory records are accurate. According to DoD policy, statistical sampling techniques are to be used to measure the accuracy of the distribution depot inventory records to meet the goals of the logistics community (record accuracy) and the financial community (dollar value accuracy) Objectives. The overall audit objective was to evaluate management assertions pertaining to the valuation, completeness, and existence of DoD inventory accounts and to determine whether these accounts were presented fairly and in accordance with Office of Management and Budget Bulletin No. 97-01, "Form and Content of Agency Financial Statements," October 16, 1996, as amended November 29, 1998. For this part of the audit, we evaluated the status of the DLA plan to use statistical sampling to measure the accuracy of inventory records at its 20 distribution depots. We also assessed relevant internal controls.
Download or read book Inspector General United States Department of Defense Semiannual Report to the Congress April 1 1998 September 30 1998 written by and published by DIANE Publishing. This book was released on with total page 71 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Supplementary Stewardship Reporting written by United States. Federal Accounting Standards Advisory Board and published by . This book was released on 1996 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Uniform Materiel Movement and Issue Priority System Ummips written by Department Army and published by CreateSpace. This book was released on 2013-06-26 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: This orders purpose is to publish a revision that aligns existing UMMIPS policy to higher headquarters directives.
Download or read book Interim Measures to Realign the Department of Defense Material Distribution System written by and published by . This book was released on 1979 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In an effort to integrate, consolidate, and standardize military service or agency distribution system functions and facilities, the Department of Defense (DOD) initiated a material distribution system (MDS) study in 1975. The study employed computer models capable of showing where depots should be located, what commodities each depot should carry, and which customers each depot should support. In early 1978 the study group issued a draft report recommending the elimination of the distribution function from three Army depots and from six depots of the Defense Logistics Agency (DLA). As a result of criticism of the study methodology by the Army and DLA, and the potential impact of the recommendations on the DOD distribution system's efficiency and effectiveness, DOD officials asked DLA and a team of independent operations research analysts to evaluate the study report. Because of problems encountered with the study and a desire to begin some realinement action quickly, the Assistant Secretary of Defense established a steering group to identify and evaluate alternatives to the existing material distribution system in terms of budgetary cost implications, workloads and capacities, employment levels, and military construction requirements. The steering group assigned the task to the American Management Systems, Inc., and this study effort was referred to as the material distribution system study, or MDS. The MDS study group directed most of its effort toward developing an alternative depot structure for the DLA and was therefore limited in scope. Since the MDS study group concluded that the present management, control, and communications systems did not enable an inventory manager of one service to operate from the depot of another service, the study group avoided realinement actions requiring the crossing of service lines. Depots colocated with major maintenance activities were also excluded from realinement consideration. Although the techniques used in developing savings, costs, and depot capacity data included in the MDS report were generally acceptable, GAO believed that the optimum DOD material distribution system still needs to be designed. To do this, DOD will first have to address and resolve issues relating to standardization of military services' supply management policies and procedures and consolidation of maintenance functions.
Download or read book Financial Reporting Procedures for Defense Distribution Depots Defense Logistics Agency Business Area of the Defense Business Operations Fund written by and published by . This book was released on 1994 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In our audit of the FY 1993 Financial Statements for the Distribution Depots--Defense Logistics Agency Business Mea of the Defense Business Operations Fund, we evaluated procedures and controls used by the Defense Finance and Accounting Service (DFAS) to prepare the distribution depots' FY 1992 Statement of Financial Position. FY 1992 ending balances represent FY 1993 opening balances for the depots' asset and liability accounts. Our review was made to determine the effect existing procedures and controls will have on the preparation of the FY 1993 financial statements. Since establishment of the Defense Business Operations Fund (DBOF), the General Accounting Office; Inspector General (IO), DoD; and Service audit agencies have completed several audits on the preparation of financial statements for activities of the DBOF. The audits identified the lack of adequate procedures, controls, and accounting systems to produce reliable financial statements. Our audit disclosed material inaccuracies in the distribution depot asset and liability accounts. Additionally, needed improvements, identified by prior audits, had not been implemented as of the date of our audit. Until the DoD financial community has had the opportunity to correct long standing problems with its financial systems and financial reporting procedures, additional audit efforts on the distribution depots' FY 1993 financial statements has been curtailed. As discussed with Office of Management and Budget officials, we have modified our future financial statement audit approach to evaluate only certain major DBOF accounts on an Agency-wide basis for FY 1993.
Download or read book Statement of Financial Position for the Defense Logistics Agency Supply Management Business Area of the Defense Business Operations Fund as of September 30 1994 written by and published by . This book was released on 1995 with total page 57 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Chief Financial Officers Act of 1990 requires DoD to prepare financial statements for revolving funds. The Supply Management Business Area of the Defense Logistics Agency (DLA) Defense Business Operations Fund (DLA Supply Management) is a revolving fund established for procuring, storing and selling consumable supply items to DoD Components and other Government agencies. DLA Supply Management reported assets of $ 12 billion and liabilities of $ 1.2 billion as of September 30, 1994. The principal asset and liability accounts include accounts receivable ($871 million), accounts payable ($914 million), and inventory ($10 billion). This audit is one of a series of audits being conducted by the Inspector General, DoD, in response to the Chief Financial Officers Act. The audit was conducted in conjunction with audits of the DLA Distribution Depots Business Area (Project No. 4LD-2007) and the Reutilization and Marketing Business Area (Project No. 4LE-2008). The results of each audit will be provided in separate audit reports. We issued a draft report on March 27, 1995; however, management was not required to provide comments because this report contains no recommendations. No comments were received from management. The objectives of the audit were to determine whether the DLA Supply Management Statement of Financial Position as of September 30, 1994 was presented fairly in accordance with Office of Management and Budget Bulletin No. 94-01, F Form and Content of Agency Financial Statements," November 16, 1993. We evaluated the internal control structure established for DLA Supply Management and assessed compliance with applicable laws and regulations that could have a material effect on the financial statement.
Download or read book Homotopy Reductions of Mappings Into the Circle written by Gordon Thomas Whyburn and published by . This book was released on 1944 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt:
