Navy Manpower:

Management's Oversight of Civilian Substitution Lacking

NSIAD-89-5: Published: Nov 28, 1988. Publicly Released: Nov 28, 1988.

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Pursuant to a congressional request, GAO reviewed whether the Navy: (1) adequately supported its civilian position substitution funding requests; (2) used its funds as intended; and (3) adequately monitored its civilian position substitution procedures.

GAO found that the Navy: (1) did not have complete documentation to support its civilian substitution budget requests; (2) did not have documentation to show whether it implemented all substitutions as planned or whether it used funds as intended; (3) did not have internal control procedures to monitor substitutions; and (4) stated that it would identify all substitutions in the future as part of its routine budget preparation process.

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