Approval of System Design for General Accounting at Naval Air Stations (Class II)

FGMSD-77-73: Published: Sep 12, 1977. Publicly Released: Feb 19, 1982.

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The system design for General Accounting at Naval Air Stations (Class II) was approved although it lacked adequate fund control. This is a result of Congress not appropriating adequate funds to make a necessary accounting change.

Approval was granted with the understanding that the accounting procedures would be changed when permitted by Congress. The system design deviated from accrual accounting principles by charging travel expenses at the time travel orders are issued. Also, locally administered service and real property facility contracts and orders under $10,000 were simultaneously obligated and expensed. Approval was granted with the understanding that handbook revisions affecting the above practices would be implemented. Approval was also given with the understanding that separate fund accounting control will be maintained for maintenance and repair of real property and all other purposes as agreed upon by the Navy.

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