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Defense Business Operations Fund

NSIAD-94-151R Published: Apr 22, 1994. Publicly Released: Apr 22, 1994.
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Highlights

Pursuant to a congressional request, GAO reviewed the impact of the Defense Business Operations Fund (DBOF) at selected military installations, focusing on: (1) the impact DBOF has had at the customer and provider level; and (2) problems managers are having with DBOF implementation. GAO noted that: (1) DBOF implementation has had minimal impact at the customer and provider level; (2) customers have not seen any improvement in the quality of goods or services as a result of DBOF implementation; (3) many facility managers are generally unaware of DBOF goals and objectives and what they should be doing differently to carry them out; (4) several managers feel DBOF creates additional work and has not resulted in any significant change in operations; and (5) although the DBOF Improvement Plan has recently been issued, the Department of Defense has fallen behind on its implementation efforts.

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Topics

Accounting proceduresDefense cost controlFederal agency accounting systemsFinancial managementFinancial management systemsFunds managementInternal controlsManagement information systemsMilitary facilitiesRevolving funds