The Navy has taken steps to ready itself for an audit of its real property but still is counting some facilities that don’t exist and is missing some that do, the GAO has said.

The Internet Navy Facility Assets Data Store, the Navy’s real property inventory system, includes buildings “that had been demolished, sometimes many years ago,” a report said. Also, it said, the system does not account for some buildings that the Navy owns, erroneously reports some nonfunctional buildings as assets, and excludes some others that meet or exceed the threshold for that reporting.

It also found that the Navy has not “consistently completed a physical inventory for each building every five years as required by DoD policy” and ” faces a challenge in determining the placed in service dates for those buildings found through inventory procedures.”

The Navy concurred with recommendations to improve internal controls for its buildings by implementing written procedures and control activities.