Naval Shipyards

Management of Borrowed Labor Can Be Enhanced by Stronger Internal Controls Gao ID: NSIAD-87-188 September 23, 1987

In response to a congressional request, GAO reviewed naval shipyards' use of borrowed labor to determine: (1) the extent to which shipyards borrowed from one another; (2) whether the shipyards prepared adequate documentation to justify borrowing; and (3) whether internal controls concerning guidance and oversight of borrowed labor were adequate.

GAO found that: (1) the total cost for borrowed labor for fiscal years 1983 through 1986 was $119.3 million; (2) shipyards generally did not perform cost comparisons of the alternatives for temporary shortages; (3) the Navy had no written guidance on managing borrowed labor; and (4) the Navy eliminated its borrowed-labor reporting requirement because it did not use the data and did not consider them useful.

Recommendations

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