Improvements Needed in Operating and Using the Army Automated Facilities Engineer Cost Accounting System
AFMD-82-27
Published: May 19, 1982. Publicly Released: May 19, 1982.
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Highlights
GAO reported on the need for the Army to improve its automated Facilities Engineer Job Order Cost Accounting System and to better utilize it in managing the operation and maintenance of real property facilities. The review was made to determine whether the Army was operating and using the system in accordance with the approved system design.
Recommendations
Recommendations for Executive Action
| Agency Affected | Recommendation | Status |
|---|---|---|
| Department of Defense | The Secretaries of Defense and the Army should: (1) direct installation operating personnel to prepare and enter cost information into the system in an accurate, complete, and timely manner; (2) revise cost report formats to permit ready use by management and to include more use of management exception reports; (3) correct the two system design deficiencies which GAO identified when it approved the system; (4) adequately train system users to operate the system and use its reports; and (5) make sure through periodic review that managers use the cost data and other information contained in the automated Facilities Engineer Job Order Cost Accounting System to effectively maintain and operate Army facilities. |
The Army is in the process of redesigning most of its accounting systems, including the ones discussed in this report. These redesign efforts will substantially change the design and operation of the systems; however, they will not be completed until the late 1980s or early 1990s. As a result, this recommendation is no longer applicable.
|
| Department of the Army | The Secretaries of Defense and the Army should: (1) direct installation operating personnel to prepare and enter cost information into the system in an accurate, complete, and timely manner; (2) revise cost report formats to permit ready use by management and to include more use of management exception reports; (3) correct the two system design deficiencies which GAO identified when it approved the system; (4) adequately train system users to operate the system and use its reports; and (5) make sure through periodic review that managers use the cost data and other information contained in the automated Facilities Engineer Job Order Cost Accounting System to effectively maintain and operate Army facilities. |
The Army is in the process of redesigning most of its accounting systems, including the ones discussed in this report. These redesign efforts will substantially change the design and operation of the systems; however, they will not be completed until the late 1980s or early 1990s. As a result, this recommendation is no longer applicable.
|
| Department of Defense | The Secretary of Defense should take these actions before the system is implemented at the remaining installations scheduled for conversion. |
The Army is in the process of redesigning most of its accounting systems, including the ones discussed in this report. These redesign efforts will substantially change the design and operation of the systems; however, they will not be completed until the late 1980s or early 1990s. As a result, this recommendation is no longer applicable.
|
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Cost accountingEducationFederal agency accounting systemsInformation systemsSystems designSystems evaluationMilitary forcesPayroll recordsActual costsLabor costs