Improper Adjustments to Fiscal Year 1972 Other Procurement, Army Appropriation

FGMSD-77-80: Published: Sep 28, 1977. Publicly Released: Sep 28, 1977.

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A review was conducted of financial management problems in the Department of the Army which have led to violations of the Antideficiency Act in several procurement appropriations.

The Army made unsupported accounting adjustments to its fiscal year (FY) 1972 Other Procurement, Army account, improperly increasing fund resources to $33 million. These entries involved $16.7 million at the Electronic Command and $16.3 million at the Finance and Accounting Center. The Army could not provide adequate support for recording the entries.

Recommendation for Executive Action

  1. Status: Closed

    Comments: Please call 202/512-6100 for additional information.

    Recommendation: The Secretary of Defense should have the Secretary of the Army direct that the entries in the FY 1972 Other Procurement, Army account be reversed. Entries to reverse the improper adjustments should be made before the FY 1973 Other Procurement, Army account is merged into the M account. If the Army is unable to prepare properly supported adjustments to the 1972 Other Procurement, Army account, it should submit an amended formal report of the overobligation to the President and Congress.

    Agency Affected:

 

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