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Highlights

Pursuant to a congressional request, GAO reviewed: (1) a former U.S. Army National Training Center (NTC) employee's allegations that rail carriers frequently overcharged NTC for equipment transportation; (2) a related U.S. Army Forces Command audit; and (3) related General Services Administration (GSA) transportation audits.

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Recommendations

Recommendations for Executive Action

Agency Affected Recommendation Status
General Services Administration 1. To ensure that all GBL relating to rotational moves are audited prior to payment and to enable the auditors to better evaluate the correctness of GBL preparation, the Administrator of General Services should delegate authority for the preaudit function to the Secretary of the Army, in accordance with administrative regulations.
Closed - Implemented
GSA delegated authority for preaudit of all Defense transportation bills to the Secretary of Defense.
Department of the Army 2. The Secretary of the Army should direct that the internal control procedures adopted by the NTC transportation office for determining outbound substituted cars be placed in writing as standard operating procedures for NTC. In addition to covering the procedures currently followed, the written procedures should require the transportation office to obtain information supporting the reasons for any significant change in the number of cars used on the inbound and outbound shipments.
Closed - Implemented
Internal control procedures have been formalized.

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