Since 1990, the DoD¿s inventory managemetn system has been considered a high-risk area. It is critical that the military services effectively and efficiently manage DoD's secondary inventory to ensure that the warfighter is supplied with the right items at the right time and to maintain good stewardship over the billions of dollars invested in their inventory. This report reviews the Army's management of secondary inventory and determined: (1) the extent to which on-hand and on-order secondary inventory reflected the amount needed to support current requirements; and (2) causes for the Army having secondary inventory that exceeded current requirements or, conversely, for having inventory deficits. Includes recommendations. Charts and tables.