Military forces (41 - 50 of 117 items)
Approval of the Design of the Army Customer Order Control System
AFMD-81-88: Published: Jun 30, 1981. Publicly Released: Jun 30, 1981.
The design of the Army Customer Order Control System was reviewed. This system was designed to control and record requests to the Defense Security Assistance Accounting Center. However, it is not a complete accounting system in that it relates only to control of foreign military sales obligation authority, funded reimbursement authority, and reimbursable program authority. In evaluating the system...
Approval of the Design of the Navy's Strategic Weapons Facility, Pacific Industrial Fund Accounting Systems Design
AFMD-81-82: Published: Jun 30, 1981. Publicly Released: Jun 30, 1981.
The design of the Navy's Strategic Weapons Facility, Pacific Industrial Fund Accounting System was reviewed. In evaluating the system design, the automatic data processing aspects were analyzed to determine their adequacy as to internal controls, audit trails, data integrity, and consistency with the accounting specifications.The system design was approved as conforming in all material respects wi...
Approval of the Functional (Accounting) Design of the Program and Funds Control System Phase II
AFMD-81-89: Published: Jun 30, 1981. Publicly Released: Jun 30, 1981.
The functional design of the Program and Funds Control System Phase II was reviewed. This system is designed to control receipt and distribution of program and fund authority for procurement by the Department of the Army. The total system controls programs and funds from the departmental level to the installation levels. However, it is not a complete accounting system in that it relates only to fu...
Action Needed To Improve Timeliness of Army Billings for Sales to Foreign Countries
AFMD-81-61: Published: Apr 30, 1981. Publicly Released: Apr 30, 1981.
GAO reviewed the Army accounting system used to bill and collect for foreign military sales from foreign countries' trust fund accounts.GAO found that: (1) the Army has not promptly collected from trust fund accounts for goods and services delivered to foreign customers; (2) serious weaknesses exist in the Army billing system, and many deliveries were not billed at the time of shipment as required...
Need for Significant Improvements in Financial Management--Department of Defense
B-202082: Published: Mar 3, 1981. Publicly Released: Mar 3, 1981.
The Department of Defense (DOD) should take advantage of existing opportunities for increasing productivity and reducing costs in areas which include logistical support, major procurement, and manpower. There is a need for DOD to improve its financial management systems. DOD is seriously lacking in effective accounting systems including cost accounting systems, systems to account for property, adm...
Federal Agencies' Actions To Improve Audit Resolution Systems
114456: Feb 25, 1981
A GAO review showed that improper and delayed audit resolution is widespread and worsening and is generally caused by agencies' failure to comply with Office of Management and Budget (OPM) Circular A-73. Agencies are not acting on audit recommendations to recover funds, avoid cost, and improve operations. Eight needed improvements include: (1) audit resolution systems must be established and maint...
Revised Air Force Procedures To Obtain Relief for Disbursing Officers
B-198451: Published: Feb 5, 1981. Publicly Released: Feb 5, 1981.
No summary is currently available...
Survey of the Standard Army Intermediate Level Supply System
AFMD-81-19: Published: Dec 19, 1980. Publicly Released: Dec 19, 1980.
GAO surveyed the Standard Army Intermediate Level Supply System at selected locations.GAO found that the financial inventory accounting system was operating satisfactorily. Because the Army had made major changes to the system since its approval, GAO could not compare the current system design to the approved system design. The Army had made the improvements requested at the time the accounting sy...
Navy Accounting Systems
B-159797: Published: Sep 26, 1980. Publicly Released: Sep 26, 1980.
GAO has been cooperating with members of the Navy's accounting staff as they have worked to submit two accounting system designs for GAO approval. Approval of these designs is anticipated during fiscal year 1980. Revised capitalization criteria for Government-owned property was issued by GAO. The revised criteria increased the dollar minimum for the capitalization of all fixed assets except furnit...
Controls Over Property in Custody of Military Units Can Be Improved
LCD-80-66: Published: Jun 6, 1980. Publicly Released: Jun 6, 1980.
Accounting for personal property in the custody of military units and problems with relief-from-accountability procedures were reviewed.The review of property accountability activities at selected military installations found weaknesses in procedures on accounting and reporting on Government property lost, damaged, or destroyed. Although established accountability procedures were generally adequat...