Economic Distribution of Distilled Spirits Within DOD

摘要

The primary objective was to determine whether the military exchange systems provided the most economical method of distributing distilled spirits. The audit also evaluated whether using commercial distributors rather than military exchange distribution centers for distribution of distilled spirits in certain states resulted in direct or indirect taxation of nonappropriated fund instrumentalities. This report discusses the first objective. In a subsequent report, we will discuss the second objective related to taxation and the distribution of distilled spirits in Alaska, Hawaii, North Carolina, and Washington.