Final Quick-Reaction Report on the Accountability and Control of Reclaimed B-52 Assets

摘要

On August 30, 1989, we started the Audit of Accountability and Control of Materiel at Depot Maintenance Facilities (Project No. 9LB-0062). The audit objective was to evaluate the effectiveness of internal control policies and procedures used to account for and control materiel used by depot maintenance facilities. During the audit, we reviewed the accountability and control over assets reclaimed from a fire damaged B-52 aircraft. The B-52 system program manager did not comply with the requirements of Air Force Logistics Command Regulation (AFLCR) 65-31, 'Reclamation of USAF Property', December 11, 1989, resulting in the lack of accountability and control over reclaimed assets valued at least at $2.4 million and maybe as much as $15 million. In addition, the disassembly activity did not identify and document the assets removed from the aircraft. Prompt action is required because the lack of accountability may result in the unnecessary procurement of aircraft parts. There is also an increased risk of loss due to theft.