The Resource Army Logistics Systems: Opportunities to Improve the Accuracy of the Army's Major Equipment Item System

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

Label
Army Logistics Systems: Opportunities to Improve the Accuracy of the Army's Major Equipment Item System
Title
Army Logistics Systems: Opportunities to Improve the Accuracy of the Army's Major Equipment Item System
Contributor
Subject
Language
eng
Summary
As part of our responsibility to audit the consolidated financial statements of the 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
Cataloging source
DTICE
Index
no index present
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND INFORMATION MANAGEMENT DIV
http://library.link/vocab/subjectName
  • Methodology
  • Accuracy
  • Army equipment
  • Inventory control
  • Military forces(U.S.)
  • Mobilization
  • Logistics
  • Shortages
  • Auditing
  • Logistics, Military Facilities and Supplies
Label
Army Logistics Systems: Opportunities to Improve the Accuracy of the Army's Major Equipment Item System
Instantiates
Publication
Note
Report to the Acting Secretary of the Army
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Extent
49 pages
Form of item
online
Governing access note
APPROVED FOR PUBLIC RELEASE
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Note
Hein Online
System control number
  • (OCoLC)227863606
  • (OCoLC)ocn227863606
Label
Army Logistics Systems: Opportunities to Improve the Accuracy of the Army's Major Equipment Item System
Publication
Note
Report to the Acting Secretary of the Army
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Extent
49 pages
Form of item
online
Governing access note
APPROVED FOR PUBLIC RELEASE
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Note
Hein Online
System control number
  • (OCoLC)227863606
  • (OCoLC)ocn227863606

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