Navy Negative Undelivered Orders

AIMD-96-37R: Published: Feb 12, 1996. Publicly Released: Feb 12, 1996.

Additional Materials:

Contact:

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

GAO examined the Navy's appropriation balances for undelivered orders and related balances for accounts payable as of September 30, 1994. GAO noted that: (1) Defense and Finance Accounting Service (DFAS)-Cleveland reduced two appropriation balances for undelivered orders by $72 million; (2) negative balances for undelivered orders could indicate that orders were not properly recorded, disbursements were charged to the wrong appropriation, overpayments or duplicates occurred, or the Navy exceeded its budget; (3) the reductions by DFAS-Cleveland staff caused several financial reports to be inaccurate; (4) DFAS-Cleveland followed erroneous branch office guidance which led to inconsistent reporting practices; and (5) as of September 1995, DFAS-Cleveland staff discontinued the practice of arbitrarily eliminating negative undelivered orders balances.

Jul 18, 2018

Jul 17, 2018

Jul 16, 2018

Jun 28, 2018

May 31, 2018

May 24, 2018

May 10, 2018

Apr 17, 2018

Apr 5, 2018

Looking for more? Browse all our products here