Defense Inventory: Information on the Use of Spare Parts Funding Is Lacking

A letter report issued by the General Accounting Office with an abstract that begins "In recent years, Congress has provided the military with additional funding to address the shortage of spare parts. This report provides information on how the funding was used and how the Department of Defense (DOD) plans to improve its financial information on spare parts funding. GAO found that the $1.1 billion earmarked for spare parts in the 1999 appropriations act was placed in military services' operation and maintenance accounts. However, DOD did not separately track the use of these funds, which could have been used for other purposes. As a result, DOD plans to annually develop detailed financial management information on spare parts funding uses. Implementation of DOD's plan should increase visibility and accountability for the use of spare parts funds. The plan should also help to determine the extent to which progress is being made in addressing spare parts shortages. Such information, when developed through a reliable and consistent methodology, would also be useful for congressional decision making and oversight. However, DOD does not plan to provide this information to Congress.