**GAO-03-18**                      Published: Oct 24, 2002. Publicly Released: Oct 24, 2002.                  

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## Highlights

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. 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.

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## Topics

National Defense

Accounting systemsFunds managementMilitary forcesMilitary inventoriesReporting requirementsSpare partsU.S. ArmyU.S. Air ForceU.S. NavyFinancial management