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Management Control of the Department of Defense Overseas Dependents Schools Needs To Be Strengthened

HRD-83-3 Published: Nov 04, 1982. Publicly Released: Nov 04, 1982.
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Highlights

GAO reported on the need for strengthening management control of the Department of Defense Dependents Schools (DODDS) overseas.

Recommendations

Recommendations for Executive Action

Agency Affected Recommendation Status
Department of Defense The Secretary of Defense should: (1) develop accounting and internal management control systems in DODDS, as required by the Budget and Accounting Procedures Act of 1950; (2) develop a uniform financial coding system applicable to DODDS activities worldwide; and (3) establish a streamlined procedure for recording disbursements of DODDS funds in the school system's accounting records.
Closed – Implemented
Part one and two of the recommendation were completed as of December 15, 1986. Part three was completed, as of September 28, 1988, when the Comptroller, Office of the Secretary of Defense (OSD), established DODDS disbursement procedures.
Department of Defense The Secretary of Defense should direct the Director, DODDS, to: (1) return to the reimbursable concept in obtaining logistics support services; (2) revise DOD Manual 1342.6-M-1 to require monthly billing with prompt follow-up for recurring logistics support services; (3) ensure that all support agreements are brought current and maintained in that status and that they contain specific details relating to the nature and cost of the support services to be provided; and (4) develop and implement a financial management training program for school principals so that they can fulfill their responsibilities in monitoring and controlling logistics support costs.
Closed – Implemented
Part four was completed on September 10, 1987. Parts one, two, and three of this recommendation were completed on September 28, 1988, when procedures for cross-disbursements among services were established by the Comptroller, OSD.

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Full Report (44 pages)

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Topics

Auditing and Financial Management
Accounting systemsEducationFinancial managementInternal controlsOverseas dependents schoolsSchoolsLogisticsMilitary forcesAccounting recordsStudents