The impact of agency audits on the Buy Our Spares Smart (BOSS) Program

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Authors
Christian, Ronald D.
Subjects
Spare Parts
BOSS
Audits
Advisors
Hart, E. Neil
Date of Issue
1988
Date
June 1988
Publisher
Monterey, California. Naval Postgraduate School
Language
en_US
Abstract
This thesis examines the effects of audits on the Navy's Buy Our Spares Smart (BOSS) Program. The BOSS program was established in 1983 in response to the Department of Defense's efforts to resolve the spare parts pricing problem. The study focused on the impact of Government (U.S. General Accounting Office, Department of Defense Inspector General, and Naval Audit Service) auditing on the development and progress of the BOSS program. This study examined all (20) completed audits as listed in the BOSS annual reports and compared them against changes that have occurred since inception of the BOSS program. The researcher found no significant impact of Government auditing on the BOSS program. The BOSS program has demonstrated unusual stability from the beginning implying that the program was extremely well thought out and executed. Audit findings and recommendations readily support this supposition. (Author)
Type
Thesis
Description
Series/Report No
Department
Administrative Sciences
Organization
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NPS Report Number
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Distribution Statement
Approved for public release; distribution is unlimited.
Rights
This publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. Copyright protection is not available for this work in the United States.
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