The objective of this audit was to assess the effectiveness of the DoD’s accountability controls over the War Reserve Stock for Allies–Israel (WRSA-I) inventory, which comprises U.S. munitions, such as missiles and bombs. The munitions are available for U.S. use or by Israel and other allies with U.S. permission. The U.S. Central Command (USCENTCOM) is responsible for operational oversight of the WRSA-I program. Due to ongoing security concerns, we did not travel to Israel, which limited our ability to verify the accuracy of the inventory.
The Army, Navy, and Air Force appointed officials to account for WRSA-I inventory; however, the officials did not consistently comply with property accountability procedures and requirements. Specifically, for FY 2022 through FY 2024,