The US Court of Accounts announced that the Pentagon could not track more than 17 thousand F-35 spare parts in its inventory records. According to the report published by the US Government Accountability Office (GAO) on November 9, the value of these parts is approximately 1.3 billion dollars. However, if deficiencies in cost information, transportation and general expenses are taken into account, the amount can increase to 2.5 billion dollars.
Parts were under maintenance or repair as of March 2026. On the other hand, according to the Department of Defense, there are 26 million F-35 parts scattered across more than 700 facilities around the world. Their total value is estimated at approximately $31 billion.
F-35 spare parts systems are not interconnected
Much of the problem stems from the lack of a direct data link between the inventory systems of prime contractors Lockheed Martin and Pratt & Whitney and the Pentagon's system. Therefore, the F-35 Joint Program Office (JPO) updates the records with the information it receives from the contractors. Moreover, contractors only transmit data from the shared spare parts pool to the Pentagon on a quarterly basis.
Additionally, GAO determined that there were inadequate procedures for verifying data from contractors before it was transferred to the ELMS. For example, in a data file submitted in December 2025, only 29 percent of records had serial numbers. In contrast, the National Stock Number (NSN) appeared in 43 percent of registrations.
F-35 spare parts counts were not enough
JPO has spent at least $17 million on physical inventory counts since fiscal 2020. Still, the final count in fiscal year 2025 was not enough to confirm where the pieces were physically located, according to the GAO. It was not clear whether the recordings included all the tracks.
The Pentagon and prime contractors don't always know where lower-tier suppliers keep parts. However, the Defense Contracts Audit Agency aims to complete the first comprehensive inventory count by March 2027.
The issue of missing pieces is not new. In fact, according to GAO's 2023 report, a prime contractor lost more than 1 million F-35 parts between May 2018 and October 2022. Moreover, the value of these pieces exceeded 85 million dollars.
The contractor filed new loss notices of approximately $28 million through March 2026, covering the period 2012-2025. Accordingly, the Defense Contract Management Agency determined that the contractor should be held financially responsible for approximately $6 million of these losses. However, the JPO was unable to determine whether the new notification included losses in the 2023 report.
$13.7 billion package is at risk
Deficiencies in F-35 spare parts records could also disrupt the Pentagon's planned $13.7 billion investment to support the F-35 fleet. This investment aims to increase spare parts stocks and also improve the operational performance of the aircraft.
Because records are insufficient, the Pentagon may have difficulty determining which parts it needs and how many to order, according to the GAO. For this reason, the supply processes of the USA and other F-35 user countries that use the common F-35 spare parts pool may also be affected.
Pentagon's steps
Regarding F-35 spare parts, GAO made four recommendations: monitor parts losses more closely, clarify the duties of responsible personnel, and establish procedures and training for inventory management. The Pentagon accepted all of the recommendations and announced that it would take corrective action. At the same time, JPO is working to establish a direct, real-time data link between contractors' systems and the Pentagon's inventory system.
The Pentagon is required by federal law to obtain a clean audit opinion by December 31, 2028. However, significant audit weakness in the financial records of the F-35 program has persisted since fiscal 2019.
