Figure 1 shows the Exhibit OP-31 template as it appears in DOD’s Financial Management Regulation. Reports Do Not Provide Congress with Actual and Complete Information on Spare Parts Spending

DOD’s June 2001 and February 2002 reports did not provide Congress with an actual and complete picture of spare parts spending. Because the reports have not cited actual spending and have not been complete, they do not provide Congress with reasonable assurance about the amount of funds being spent on spares. As a result, they have less value to Congress and other decision makers in the Department during their annual deliberations about (1) how best to allocate future operations and maintenance resources to reduce spare parts shortages and improve military readiness and (2) when to make future resource allocation decisions about modernizing the force.
Why GAO Did This Study

GAO was asked by the Department of Defense (DOD) to identify ways to improve DOD's availability of high-quality spare parts for aircraft, ships, vehicles, and weapons systems.

What GAO Found

DOD's recent reports do not provide an accurate and complete picture of spare parts funding as required by financial management regulation. As a result, the reports do not provide Congress with reasonable assurance about the amount of funds being spent on spare parts. Furthermore, the reports are of limited use to Congress as it makes decisions on how best to spend resources to reduce spare parts shortages and improve military readiness.