Depot Maintenance: DOD Should Improve Pandemic Plans and Publish Working Capital Fund Policy, Report to Congressional Committees [open pdf - 2MB]
From the Highlights: "Pandemics such as COVID-19 [coronavirus disease 2019] can impact the productivity of critical DOD depots that maintain weapon systems if essential personnel are unable to report for work. Navy and Air Force WCFs [Working Capital Funds] must also maintain cash balances sufficient for the activities they support, including the eight depots operated by the Marine Corps, Navy, and Air Force, to sustain readiness. GAO [Government Accountability Office] was asked to assess the effects of COVID-19 on WCF and depot operations as part of its CARES [Coronavirus Aid, Relief, and Economic Security] Act oversight. This report (1) describes how COVID-19 impacted Marine Corps, Navy, and Air Force depot productivity; (2) examines the extent to which depot actions in response to COVID-19 addressed key practices to support the workforce, continue operations, and improve crisis response; and (3) examines the extent to which WCF cash management policy ensured financial solvency and reflected current guidance. GAO reviewed DOD guidance, depot revenue data for fiscal year 2020, and documents related to the impact of COVID-19 on productivity and WCF solvency; and interviewed depot and financial management officials."
Government Accountability Office: http://www.gao.gov/