GAO finds about 17,000 F-35 parts in maintenance were absent from official records

The U.S. Government Accountability Office has identified substantial gaps in the accuracy, completeness and timeliness of F-35 spare-parts records. Its November 9, 2026 report, GAO-27-108713, says approximately 17,000 parts in maintenance or repair had not been entered into the programme's official property-record system, ELMS, as of March 2026.

A recording gap, not a finding that 17,000 parts were lost

The report puts the recorded value of those parts at about $1.3 billion. Department of Defense officials said the value could be as high as $2.5 billion because some parts lacked cost information and available figures might not include all acquisition expenses, such as transportation and overhead.

The finding does not establish that these 17,000 parts were physically missing or stolen. It concerns parts in maintenance or repair that were absent from the official record system. Officials also said the source document might not include every part undergoing maintenance, leaving uncertainty about the completeness of the recorded population.

A shared pool of 26 million parts

The F-35 programme uses a common pool ranging from engines and tyres to support equipment, bolts and screws. DOD estimated that approximately 26 million parts were worth around $31 billion as of March 2026. They were held at more than 700 contractor- and government-managed facilities worldwide.

GAO found that the official records did not reflect real-time changes and contained inaccurate and incomplete information. The F-35 Joint Program Office had not fully developed procedures to validate data entered into the system. Physical-inventory procedures also did not adequately verify that recorded parts existed or establish that the inventory covered all relevant parts.

DOD and its prime contractors also did not know the locations of some sub-subcontractor facilities holding F-35 parts. Limited visibility beyond the subcontractor level could leave incorrect locations in a contractor's system and prevented physical inventories at those facilities. JPO had requested a list of the locations, but as of August 2026 officials did not know when contractors would provide it.

Missing identifiers and questionable cost entries

Only 29% of F-35 parts records in a December 2025 contractor data submission contained serial numbers, while 43% contained National Stock Numbers. Almost 6% of records in that submission listed an acquisition cost of $0.01 or less. GAO described these as indicators of possible data-quality errors.

The weaknesses affect more than the preparation of financial statements. They also complicate the task of establishing which parts are available and where they are located. GAO warned that, without accurate records and properly conducted inventories, management would lack information needed to support operational readiness and reliable financial reporting.

Previously reported losses are a separate issue

GAO also said the Joint Program Office did not know, as of March 2026, the status of more than $85 million in lost F-35 parts that the watchdog had reported on in 2023. That issue is separate from the approximately 17,000 maintenance or repair parts missing from ELMS records. Combining the two findings into one loss total would go beyond what the report establishes.

DOD's audit organisations are working toward an auditable baseline inventory. According to information from June 2026 cited in the report, the Defense Contract Audit Agency was developing an inventory plan with a target of completing its first full inventory in March 2027. That is a planned milestone, not a completed count.

DOD agrees with four recommendations

GAO made four recommendations: establish procedures to monitor loss information and analyse trends, document programme-specific duties for accountable property officers, provide programme-specific training, and clarify the organisation of those officers, including their number, locations and required time commitments.

DOD agreed with all four recommendations and described actions it was taking. All four remained marked open on GAO's report page. Agreement with a recommendation does not mean its implementation has been completed.

The performance audit ran from September 2025 to November 2026 and included document reviews, examination of accounting standards and DOD procedures, interviews and site visits. It focuses on accountability for parts and their inclusion in financial statements in a programme whose estimated lifetime cost exceeds $1.9 trillion.

Source: GAO-27-108713 summary and recommendations; full report, November 9, 2026.