DOD bulk fuel : improved management over transactions could lead to more reliable financial reporting : report to congressional committees / United States Government Accountability Office.

Format:

Book

Government document

Author/Creator:

United States. Government Accountability Office, author, issuing body.

Language:

English

Subjects (All):

United States. Defense Logistics Agency--Management.

United States.

United States. Defense Logistics Agency--Procurement.

United States. Defense Logistics Agency.

United States--Armed Forces--Fuel--Management--Evaluation.

Armed Forces--Procurement--Evaluation.

Management--Evaluation.

Physical Description:

1 online resource (ii, 38 pages) : color illustration

Other Title:

Department of Defense bulk fuel : improved management over transactions could lead to more reliable financial reporting

GAO-23-105531 DOD bulk fuel

Place of Publication:

Washington, DC : United States Government Accountability Office, 2023.

Summary:

DLA manages DOD's bulk fuel program. Auditors reported a material weakness in fiscal year 2022 relating to DLA's inability to provide documentation supporting the balances of fuel inventory held in pipelines and fuel in transit. This report examines the extent to which DOD policies for recording and reporting bulk fuel purchase data are consistent with relevant guidance, and selected components' procedures for recording and reporting bulk-fuel purchase data are consistent with DOD policies. GAO is making 21 recommendations to DOD, including that the components document their end-to-end business processes and that DOD develop a plan to delineate the rights and responsibilities of each party responsible for DOD bulk fuel functions.

Contents:

Background

DOD documentation and guidance for recording and reporting fuel purchases are incomplete

Selected components' procedures generally followed DOD policies and guidance, but actions are needed to address deficiencies

Military service and USTRANSCOM procedures were similar but varied for recording and reporting bulk fuel purchases

Selected components did not always follow DOD policies when performing reconciliations of fuel purchases

Conclusions

Recommendations for executive action

Agency comments

Appendices.

Notes:

"June 2023."

"GAO-23-105531."

In scope of the U.S. Government Publishing Office Catalog and Indexing Program (C&I) and Federal Depository Library Program (FDLP).

Includes bibliographical references.

Description based on online resource; title from PDF title page (GAO, viewed June 25, 2023).

OCLC:

1385523591