Army Logistics Systems: Opportunities to Improve the Accuracy of the Army's MajorEquipment Item System

摘要

As part of our responsibility to audit the consolidated financial statements ofthe federal government, we are reviewing the accuracy of data in the military services' financial/logistical systems that are used to provide property, plant, and equipment information to the financial statements. The Army uses the Continuing Balance System-Expanded (CBSX) as its central logistics system for reporting the types, quantities, and location of equipment; monitoring the equipment readiness of its warfighting units; and filling equipment shortages in those units scheduled for mobilization. In addition, information in this system is used for financial reporting. In the past, we and the Army Audit Agency (AAA) have reported inaccuracies in CBSX data. Inaccurate CBSX data have hampered Army readiness and decision-making by causing equipment distribution delays and affecting efforts to identify major items that require accelerated procurement. For this review, our objectives were to determine (1) the primary causes for the numerous adjustments to correct discrepancies between the Army's CBSX system and its primary property book system, (2) whether the Army's ongoing improvement efforts will correct the causes of these discrepancies, and (3) whether the Army's current method of assessing CBSX accuracy, referred to as the compatibility rate, is adequate.