Action Needed To Improve Timeliness of Army Billings for Sales to Foreign Countries
AFMD-81-61
Published: Apr 30, 1981. Publicly Released: Apr 30, 1981.
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Highlights
GAO reviewed the Army accounting system used to bill and collect for foreign military sales from foreign countries' trust fund accounts.
Recommendations
Recommendations for Executive Action
| Agency Affected | Recommendation | Status |
|---|---|---|
| Department of Defense | The Secretary of Defense should require the Commander of the U.S. Army Materiel Development and Readiness Command to place increased management emphasis on monitoring and followup efforts to ensure that foreign customers are billed for all shipments. This emphasis would include establishing and enforcing standard timeframes for completing billing actions. |
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
|
| Department of Defense | The Secretary of Defense should require the Commander of the U.S. Army Materiel Development and Readiness Command to establish procedures to compare amounts obtained from trust fund accounts with amounts disbursed. This procedure should ensure that adequate advances are collected by the Army when major items are procured for direct delivery to foreign military sales customers. |
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
|
| Department of Defense | The Secretary of Defense should ensure that the Army devises and implements a system which provides for directly charging the foreign governments' trust fund accounts when foreign military sales items are directly obtained from contractors. |
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
|
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Topics
Accounting proceduresAccounting systemsBilling proceduresCollection proceduresForeign military salesForeign military sales policiesInternational relationsTrust fundsMilitary forcesAppropriated funds