B-132109, B-133148, SEP. 2, 1959

B-132109,B-133148: Sep 2, 1959

Additional Materials:

Contact:

Edda Emmanuelli Perez
(202) 512-2853
EmmanuelliPerezE@gao.gov

 

Office of Public Affairs
(202) 512-4800
youngc1@gao.gov

TO THE SECRETARY OF THE AIR FORCE: REFERENCE IS MADE TO LETTER DATED JUNE 4. WERE ORIGINALLY BROUGHT TO YOUR ATTENTION BY OUR LETTER OF FEBRUARY 26. 990 WERE IMPROPERLY MADE AND ADVISES THAT ACTION TO EFFECT THE NECESSARY TRANSFER IS BEING TAKEN FOR THESE ITEMS. WE HAVE CONSIDERED THE ADDITIONAL INFORMATION SUBMITTED WITH YOUR LETTER ON ALL OF THE ITEMS AND ON THE BASIS THEREOF WE CONCLUDE THAT ADJUSTMENTS FOR THE CHARGES INCURRED FOR THESE ITEMS SHOULD BE MADE IN ACCORDANCE WITH THE FOLLOWING SUMMARY. THE AMOUNTS SHOWN ARE THOSE APPLICABLE AT THE TIME OF OUR REVIEW. ARE NO. 3. UNDER SECTION 8 OF AFR 145 -13 IS REIMBURSABLE FROM SURCHARGE COLLECTIONS MADE IN CONDUCTING COMMERCIAL OPERATIONS.

B-132109, B-133148, SEP. 2, 1959

TO THE SECRETARY OF THE AIR FORCE:

REFERENCE IS MADE TO LETTER DATED JUNE 4, 1959, FROM THE ASSISTANT SECRETARY (FINANCIAL MANAGEMENT), ADVISING US OF THE RESULTS OF YOUR STUDY OF CERTAIN IMPROPER CHARGES TO APPROPRIATIONS FOR ITEMS DISCUSSED ON PAGES 26 TO 28 OF OUR REPORT ON "EXAMINATION OF THE PROGRAMS FOR CONSTRUCTING AND EQUIPPING THE AIR FORCE ACADEMY," APRIL 1959. THE ITEMS UNDER CONSIDERATION, AMOUNTING TO $2,541,798 AT THE TIME OF OUR REVIEW, WERE ORIGINALLY BROUGHT TO YOUR ATTENTION BY OUR LETTER OF FEBRUARY 26, 1959, IN WHICH WE REQUEST THAT APPROPRIATE ADJUSTMENT BE MADE.

ON THE BASIS OF THE AIR FORCE STUDY OF THE CIRCUMSTANCES AND ESTABLISHED AIR FORCE FUNDING POLICIES RELATING TO THE 32 ITEMS, THE AIR FORCE CONSIDERS THAT ONLY A PORTION OF THE CHARGES AMOUNTING TO $243,990 WERE IMPROPERLY MADE AND ADVISES THAT ACTION TO EFFECT THE NECESSARY TRANSFER IS BEING TAKEN FOR THESE ITEMS.

WE HAVE CONSIDERED THE ADDITIONAL INFORMATION SUBMITTED WITH YOUR LETTER ON ALL OF THE ITEMS AND ON THE BASIS THEREOF WE CONCLUDE THAT ADJUSTMENTS FOR THE CHARGES INCURRED FOR THESE ITEMS SHOULD BE MADE IN ACCORDANCE WITH THE FOLLOWING SUMMARY. THE AMOUNTS SHOWN ARE THOSE APPLICABLE AT THE TIME OF OUR REVIEW.

CHART AMOUNT IN TO BE ADJUSTED TO:

OUR REPORT MILITARY OPERATION AND ADJUSTMENT APPROPRIATION CHARGED (PAGE 28) CONSTRUCTION MAINTENANCE NOT REQUIRED -- ------------------ --------- ------------ ------------ ------------- OPERATION AND MAINTENANCE $1,612,454 $1,543,900 $68,554 PROCUREMENT OTHER

THAN AIRCRAFT 929,344 635,951 $293,393 -

$2,541,798 $2,179,851 $293,393 $68,554

ITEMS NOT REQUIRING ADJUSTMENT, TOTALING $68,554, ARE NO. 3, FIRE PROTECTION SERVICE $19,437, SPECIFICALLY JUSTIFIED TO THE CONGRESS IN BUDGET REQUESTS FOR THE OPERATION AND MAINTENANCE APPROPRIATION, AND NO. 16, COMMISSARY STORE EQUIPMENT, $49,117, WHICH, UNDER SECTION 8 OF AFR 145 -13 IS REIMBURSABLE FROM SURCHARGE COLLECTIONS MADE IN CONDUCTING COMMERCIAL OPERATIONS.

AS ITEM NO. 27, TRISONIC WIND TUNNEL, $293,393, WAS JUSTIFIED TO THE CONGRESS UNDER THE OPERATION AND MAINTENANCE APPROPRIATION, THE SUBSEQUENT CHARGES FOR THIS ITEM TO THE APPROPRIATION, PROCUREMENT, OTHER THAN AIRCRAFT, WAS IMPROPER AND ADJUSTMENT IS REQUIRED.

THE REMAINING ITEMS, TOTALING $2,179,851 AT THE TIME OF OUR REVIEW, ARE PROPERLY CHARGEABLE TO THE MILITARY CONSTRUCTION APPROPRIATION. OUR DETERMINATION THAT THE MILITARY CONSTRUCTION APPROPRIATION IS THE ONLY APPROPRIATION LEGALLY AVAILABLE FOR THE PAYMENT OF SUCH CHARGES IS BASED ON THE GOVERNING LEGAL PRINCIPLES AND PRECEDENTS AS APPLIED TO EACH OF THE ITEMS INVOLVED. WE CAN FIND NO EVIDENCE THAT THESE ITEMS WERE SPECIFICALLY JUSTIFIED TO OR APPROVED BY THE CONGRESS FOR THE AIR FORCE ACADEMY IN THE APPROPRIATIONS FOR OPERATIONS AND MAINTENANCE OR FOR PROCUREMENT, OTHER THAN AIRCRAFT. OUR CONCLUSIONS WITH RESPECT TO EACH OF THE ITEMS IS DISCUSSED IN THE ATTACHMENT HERETO.

THEREFORE, APPROPRIATE ADJUSTMENT OF THE AMOUNTS CHARGED IMPROPERLY FOR THESE ITEMS, WITH DUE CONSIDERATION TO CHANGES WHICH MAY HAVE OCCURRED SINCE THE DATE OF OUR REVIEW, SHOULD BE MADE PROMPTLY. PLEASE ADVISE US OF THE ACTUAL AMOUNTS ADJUSTED WHEN THIS ACTION HAS BEEN ACCOMPLISHED.