The depot-level repair program includes repair and upgrade of aircraft and other systems and equipment in either DoD or contractor facilities. Execution of the depot repair program involves advance notification of turn-in of a repair item, receipt and induction of the requested repair into the repair production cycle, inspection and evaluation of an item to verify the extent of repairs needed, repair of the item, and shipping it to a designated location. The Foreign Military Sales (FMS) Program is an element of the Defense Security Cooperation Agency (formerly the Defense Security Assistance Agency). FMS includes government-to-government sales of Defense articles or services from DoD organizations or through procurements under DoD-managed contracts; and the Arms Export Control Act requires recovery of the full cost of those sales. For FYs 1997 and 1998, there were $1 billion in FMS depot-level repair sales of the total of $13.3 billion in depot repairs, about 8 percent of all DoD depot-level repair work. The overall audit objective was to evaluate the policies and procedures related to the operation of the FMS depot-level repair program. The specific objective for this audit was to determine whether FMS items accepted into the program were properly accounted for and whether items were being repaired or replaced in a timely manner. In addition, we reviewed the depots' methodology for computing unfunded civilian retirement and postretirement health benefits costs. We also reviewed the management control program as it related to our audit objectives.


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