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GAO Reports by subject "Industrial funds"

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Date Report No. Title
Date Feb. 18, 1992 Report No. AFMD-92-46R Title

National Defense: Defense Business Fund

United States General Accounting OfTIce Washington, D.C. 20548 Accounting and Financial Management Division February 18, 1992 Mr. Sean O'Keefe Comptroller Department of Defense Dear Mr. O'Keefe: This letter contains our comments concerning the Department of Defense's January 1, 1992, Defense Business Operations Fund Implementation Plan Report. While the plan provides a good overview of what Defens...
Date Dec. 26, 1991 Report No. AFMD-92-15 Title

Financial Management: DOD Faces Implementation Problems in Stock Funding Repairable Inventory Items

11( --.~__-- ____._.___.. .___.--_. --1 -_- II -_ .__..-.-.._l.___.“__ll_l--_-..” --Jhvvnth~r I!~!~1 FINANCIAL MANAGEMENT DOD Faces Implementation Problems in Stock Funding Repairable Inventory Items -- -_- (;A( b’AI”MIHU-I 5 ~.---.-.. _.^---_-..--.I-..-. united stat439 General Accounting Office Washington, D.C. 20548 Accounting and Financial Management Division B-246693 December 26,199l T...
Date April 30, 1991 Report No. T-AFMD-91-5 Title

Financial Management: Defense's Planned Implementation of the $77 Billion Defense Business Operations Fund

I . s United States General Accounting Office / q 37’ 734 ’ GAO For Release on Delivery Expected at 2 p.m . Tuesday, April 30, 1991 Testimony lllllll I II 143774 Defense's of the Business Planned $77 Billion Operations Implementation Defense Fund Statem ent of Donald H. Chapin Assistant Com ptroller General Accounting and Financial M anagem ent Before the Subcom m ittee on Readiness Com m itte...
Date April 17, 1991 Report No. NSIAD-91-175 Title

Industrial Funds: Weaknesses Remain in the Department of Defense's Capital Equipment Program

GAo---.-~--.-..- ..--I..--^-.- _...- Ilrtittvf Nt.at,w (kot~ral --.~-.)--~~.,~~--’ Acwuntirtg Office -,I, I-h port to (.:onbr~~ssi.or-la1 ICeyuc,stt,rs INDUSTRIAL- FUNDS WeaknessesRemain in the Department of Defense’ Capital s Equipment Progrm ---~-. (;AO/NSIAI)-!I l- I 75 GAO United States General Accounting Office Washington, D.C. 20648 National Security and International Affairs Division B-...
Date June 28, 1990 Report No. NSIAD-90-202FS Title

Industrial Funds: The Department of Defense's Management of ACP Funds

Ilrritc*cl (;c~tbc~ral ----_I-_ f’ iw ..____..... - “._-_--._.--__l””ll-_-__-_-Aworintirlg ----- Ol’ ..--..-.-_.-..-_-.---._. _-...-------.“..l--l-. .. l,.ll.. __.___,I .._” “l.,ll-,.l” _.,-....-.-... ..-...- .l...-._.“.-_..- Stittvs ____-.. I ._.. GAO -----____ J llIl(~ I!~!)0 *-- Iki Sh.x% for ~:ol~~rnessioIlal I~CCIl wst.,ws INDUSTRIAL FUNDS The Department of Defense’ Mana...
Date Aug. 4, 1989 Report No. NSIAD-89-147 Title

Plant Modernization: DOD's Management of the Asset Capitalization Program Needs Improvement

-&A0 August 1989 --3 Y United States General Accounting Office Report to the Chairman, Subcommittee . I on Readiness, Sustainability and Support, Committee on Armed Services, U.S. Senate PLANT MODERNIZATION DOD’s Mmagement of the Asset Capitalization Program Needs Improvement GAO/NSIAD89-147 National Security and International Affairs Division B-230512 August 4,1989 The Honorable Alan J. Dixon C...
Date May 12, 1989 Report No. T-NSIAD-89-30 Title

Financial Management: DOD's Management of the Asset Capitalization Program Needs Improvement

United States General Accounting OfLIce Testimony For Release on Delivery Expected at 9:b0 a.m. Friday May 12, 1989 DOD's Asset Needs Management Capitalization Improvement of the Program Statement Louis J. Nationai Division of Rodrigues, Security Director, Logistics Issues and International Affairs Before the Subcommittee on Readiness, Support, Committee on Armed Services United States Senate Sust...
Date March 30, 1989 Report No. IMTEC-89-37 Title

Computer Procurement: Navy Decision to Terminate Its Standard Automated Financial System

COMPUTER PROCUREMENT Navy Decision to Terminate Its Standard Automated Financial System (; A( 1, I M’1’15( ‘-N!K)7 united states Gheral Accounting Off¶ce Washington, D.C. 20648 Information Management and Technology Division B-224148 March 30,1989 The Honorable Jim Bates House of Representatives Dear Mr. Bates: In your January 24, 1989 letter, you expressedinterest in the Navy’s recent dec...
Date Dec. 23, 1988 Report No. NSIAD-89-65 Title

Industrial Funds: Proposal to Change Funding at Naval Civil Engineering Laboratory

United States General Accounting Office GAO December 1988 Report to the Chairman, Subcommittee on Readiness, Committee on Armed Services, House of Representatives * INDUSTRIAL FUNDS Proposal to Change Funding at Naval Civil Engineering Laboratory GAO united states B-220255 December 23,1988 General Accounting Office Washington, D.C. 20548 National Security and International Affairs Division The Hon...
Date Dec. 7, 1988 Report No. NSIAD-89-47 Title

Navy Engineering Centers: Proposal to Change From Industrial Funding to Another Funding Method

1 United States General Accounting Office - GAO December 1988 Report to the Chairrbari’; Committee on Appropriations, U.S. Senate ‘, NAVY ENGINEERING CENTERS Proposal to Change From Industrial F’unding to Another Funding Method . . . GAO/NSIAD-89-47 GAO United States General Accounting Office Washington, D.C. 20648 National Security and International Affairs Division B-220255 December 7, 198...
Date Sept. 13, 1988 Report No. T-IMTEC-88-7 Title

Computer Procurement: Decision Needed on Navy's Standard Automated Financial System

INIS United S ta te s G e n e r a l A c c o u n tin g O ffice 136 a???% GAO T e s tim o n y For R e l e a s e o n Delivery E x p e c te d at 10-00 am EST Tuesday S e p te m b e r 13, 1988 Needed on C O M P U T E R P R O C U R E M E N T : Decision N a v y 's S ta n d a r d A u to m a te d Financial System S ta te m e n t of The Honorable Charles C o m p troller General A. Bowsher B e fo r e th e S ...
Date April 28, 1988 Report No. NSIAD-88-134 Title

Navy Maintenance: Naval Aviation Depots' Asset Capitalization Program Needs Improvement

United States General Accounting Office J=aFfL,, Report td the”Secretary of the ,Navy ‘ A.--* 1988 NAVY MAINTENANCE Naval Aviation Depots’ Asset Capitalization Program Needs Improvement --- WAD-88-134 r 0 *.“” “” I.I ““” l_““” .“l”“._ -.-.. .-.--..-.....-.- I. ..-.-- ---- -.- _____-..---...--.. --.-..-.. -.- --. -.-- GAO I JttItwl Strtt,w Gwterd hccouttt,iug Office ...
Date May 21, 1987 Report No. NSIAD-87-112BR Title

Military Construction: The Letterkenny Army Depot Retrieval System

*GA0 MW 1987 United States Gene@ Accounting Office / 3 3 ()\c Briefing Report to the Honorable Frank H. Murkowski, United States Senate -’ MILITARY CONSTRUCTION The Letterkenny Army Depot Retrieval llllllll lllllllll 133016 . --AGAtWNSIAD-8i-112BR -- 03Ycr59 1 . . GA!0 IJnited States General Accounting Office Washington, D.C. 20548 National Security and International AfTahw Division B-226488 May...
Date May 14, 1987 Report No. AFMD-87-18 Title

Financial Management: More Controls Needed Over Army's Obligation of Funds

kited E&es General Accounting Offic&u 95 g, ‘GAO May 1987 Report to the Secretary of the Army I FINANCIAL MANAGEMENT More Controls Needed Over Army’s Obligation of Funds 132958 I ’ GAO/AFMD-87-18 03 ml GAO General Accounting Office Washington, D.C. 20548 Accounting and Financial Management Division B-2146445 united states May 14,1987 The Honorable John 0. Marsh, Jr. The Secretary of the Army...
Date May 23, 1986 Report No. NSIAD-86-112 Title

Industrial Funds: DOD Should Improve Its Accounting for Asset Capitalization Program Funds

. United States Gerkral &counting Office 1s -0 / I I May 1986 Report to the Honorable Bill Chappell, Jr., Acting Chairman, Subcommittee on Defense, Committee on Appropriations House of Representatives INDUSTRIAL FUNDS Asset Capitalization program Funds DOD Should Improve Its Accounting for I ’ 129932 1 GAOj’NSIAD-86-112 ’ I * GAO Unitfed States General Accounting Office Washington, IX. 20648...
Date April 11, 1986 Report No. NSIAD-86-58 Title

Industrial Funds: Recent DOD Reporting Changes Should Facilitate Congressional Oversight

United States Gheral’ Accounting Office Report to the Chairman, Subcorkittee on Defense, Committee on Appropriations House of Representatives - April 1$86 INDUSTRIAL FUNDS Recent DOD Reporting ChangesShould Facilitate Congressional Oversight 129590 . 1 GAO United Btater General Accounting OfYlcs Wahington, DC. 20548 National Security and International Affairs Division B-220266 April 11, 1986 The...
Date June 5, 1984 Report No. AFMD-84-34 Title

Financial Management: Improper Use of Industrial Funds by Defense Extended the Life of Appropriations Which Otherwise Would Have Expired

BYTHECOMPTROLLERGENERAL Report To The Chairman, Committee On Appropriations, House Of Representatives OF THEUNITEDSTATES Improper Use of; industrial Funds.gy Defense Extendeae Life&% Appropriations Which Otherwise Would Have Expired improperly using induotrial funds, which are 17% . /AFMD-84-34 JUNE 5. 1984 COMPTROLLER GENERAL WASHINGTON OF THE UNITED 20548 STATES 0 C H-214645 The Honorable Jamie ...
Date July 25, 1983 Report No. AFMD-83-86 Title

Financial Management: Review of Air Force Accounting Practices for Financing Depot Maintenance Contracts Through Its Depot Maintenance Industrial Fund

COMPTROLLER QENERAL WASHINOTON. OF O.C. THE 20648 UNITED STATES B-212169 The Honorable Mark 0. Hatfield Chairman, Committee on Appropriations United States Senate Dear Mr. Chairman: Subject: JULY 25,1983 Review of Air Force Accounting Practices for Financing Depot Maintenance Contracts Through Its Depot Maintenance Industrial (GAO/AFMD-83-86) Fund In Senate Report 97-580 on the fiscal 1983 Departm...
Date May 23, 1983 Report No. B-208863 Title

Special Publications: Defense Obligation Procedures

5CCI-EOS C LATrE-- Gs i STATES GOVERE GENERA ACCOUNTING OFFICE- l~nzrandom ~~~~~ ,Z Alefltorafldumy 23, 1983 David Lowe Senior Group 'Director, AFMD - Senior Attorney, OGC i.1 - Barry R. Bedrick J -iI ia ., v B WL LO- V!ta i A: L& Mi __ KMW.J: Defense Obligation Procedures ~i(C de 903053, F B-208863) This responds to questions 9 through 12 and 15 through 21 in your memorandum of December 30, 1982,...
Date Sept. 28, 1982 Report No. AFMD-82-119 Title

Financial Management: Approval of Design of Military Sealift Command Industrial Fund Accounting System

C:OhlP’I’ROLI.EK GENERAL WASHINGTON OF TIE D.C. 20548 UNITED STA’I‘ES The Honorable The Secretary Attention: Casper W. Weinberger of Defense Assistant (Comptroller) Secretary of Defense Dear Mr. Secretary: Approval Industrial of the Fund Design of Accounting the Mili System tary Sealift Command (GAO/AFMD-82-119) Subject: It is my pleasure to approve the design Industrial Fund Accounting Sy...
Date Aug. 14, 1981 Report No. AFMD-81-53 Title

Financial Management: The Air Force Has Incurred Numerous Overobligations in Its Industrial Fund

BY THECOMPTROLLER GENERAL Report To The Congress OF THEUNITEDSTATES The Air Force Has Incurred Numerous Overobligations In Its Industrial Fund The Air Force has incurred numerous overobligations in its industrial fund in recent years, ranging up to $210 million, and has not re‘ported the deficiencies to the President and ‘the Congress as required by law. Further, the ;Air Force illegally adjus...
Date June 30, 1981 Report No. AFMD-81-83 Title

National Defense: Approval of the Design of the Air Force Real Property Maintenance Industrial Fund Accounting System

COMPTROLLER GENERAL WASHINGTON. OF THE UNITE0 D.C. SOYI STATES B-159797 I June Caspar W. Weinberger of Defense Assistant Secretary (Comptroller) . of Defense 30, 1981 The.Honorable The Secretary Attention: . Dear Mr. lllillliIlli lllllll 116118 Secretary: Subject: Approval of the Design iTMaintenance Industrial of the Air Force Real Property Fund Accounting System-7 (AFl4D-81-83) . i It is my plea...
Date June 30, 1981 Report No. AFMD-81-82 Title

National Defense: Approval of the Design of the Navy's Strategic Weapons Facility, Pacific Industrial Fund Accounting Systems Design

B-159797 The Honorable The Secretary c Caspar W. Weinberger of Defense Assistant Secretary (Comptroller) 'of Defense 116117 Attention: Dear Mr. Secretary: of the Design of the Navy's Strategic r Approval Weapons Facility, Pacific Industrial Fund Accounting Systems Design (AFMD-81-82) 3 It is my pleasure to approve the design of the Navy's Strategic Weapons Facility, Pacific Industiial Fund Account...
Date Nov. 29, 1976 Report No. FGMSD-76-48 Title

Financial Management: Navy Needs To Insure That Improper Cost Transfers Stop

i c_ ‘ Navy Needs To Insure That Improper Cost Transfers Stop I -.’ Department .. of Defense Transfer This has Many.-Navy organizations;im&operly costs from one project to another. resulted” in” -distortion of costs of products and services, --unauthorized reprograming actions, and -illegal charging of costs. Navy has prescribed net& controls to stop the improper transfers. GAO recommends ...
Date Oct. 5, 1976 Report No. FGMSD-76-51 Title

National Defense: Twenty-Seven Years' Experience with Defense Industrial Funds

- REPORT TO THE CONGRESS I11111111All llllllll lllll 1111111111111111 Ill1 LM100247 27 Years' Experience With Defense Industrial Funds Department of Defense - 1 - _ . .- - ,. -- .tomers for the goods and services furnished. Defense customers obtain money to pay through the appropriation process. Tsar. Upon removal. the report Cover date should be noted hereon. . ,- - ‘.‘-i-*-t-” -;, ; 6i FGM...
Date March 18, 1976 Report No. FGMSD-76-52 Title

Government Operations: Navy Public Works Centers Compliance With GAO's Accounting System Design

li\lllllllll~lllllllllll~~l~~llll~~llll The Honorable The Secretary LM099960 of Defense P Dear Mr. Secretary: ;e %lZ surveyed the industrial fund accounting system for Navy Public Works Centers at the Center in San Diego, California, TV determine II’ it was being operated in accordance with the system d+slgn approved by .4” the Comptroller General in >!arch 1974. system used by the N3vy Public...
Date Aug. 18, 1975 Report No. FGMSD-76-4 Title

Financial Management: Industrial Fund Accounting System for Printing Duplicating Services in the Department of the Air Force

De:ir :;r. Secretary: system for printing 8ic sllr\‘d~cd the industrial fund accounting d duplicating services in the Depsrmcnt of the .1ir Force to deteroperated in accordance wi::? the sysrm design rnirl~ :f it was being approved by the Comptroller General in Fc5nary 1979. Based on our work at the Ail: Forcz Fyin’cing and dul>licati,lg plant we concluded that the accounting at !loI,lns ,\tr ...
Date July 29, 1975 Report No. FGMSD-75-51 Title

National Defense: Tariff Rate Structure Used by the Industrially Funded Military Sealift Command (MSC) for Recovering Costs for Sealifting Cargo

‘ffic The Dear !ionornLie Spcrctary Mr. of Defense :;ccrctary: ,.2’; WC evaluated the tariff rate structure used by the indusLrially (MSC ) to determine whether the rates funded Hi 1 itary Stalift Cannand cirdr!;( (1 c.u:,L~r.tc~rs weie co:rme:i;suriite with the cost o: scrv;ces provided. Wg.. ! In, b cd ~,II r ::urvey to the tarB.fi structure used for 1-cccvsring cii\ts for **rgdI i f tinq ca...
Date Dec. 22, 1972 Report No. 088976 Title

Financial Management: Status of Army Industrial Fund Accounting System

UNITED STATESGENERALACCOUNTING OFFICE 7014 FEDERAL REGIONAL q uILDlNG, OFFICE I~~ISTOUT STREET DEHVER,COLORADO 80202 Colonel Wllllam P. Hooker Commanding Off leer Pueblo Army Depot Pueblo, Colorado 81001 Dear Colone 1 Hooker. During our recent vlslt, we updated lnformatlon obtamed durmg our review of the Army Industrial Fund (AIF) Accounting System at Pueblo which we conducted In 1971. As discusse...
Date Jan. 31, 1972 Report No. B-173237 Title

Government Operations: Erroneous Use of Industrial Funds To Perform Certain Construction

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 DEFENSE DIVISION B-173237 JAN 31 1972 Dear Mr. Sanders: During our survey of the planning for, and construction of facilities relating to the Navy's Shipyard Modernization Program (assignment code 76207) we noted that the Philadelphia Naval Shipyard used Naval industrial funds to perform work which apparently should have been performed...
Date March 18, 1971 Report No. 088945 Title

National Defense: Industrial Fund Accounting System Design of U.S. Army Deseret Test Center

Commanding Officer Deseret Test C'enter p&pJy-6pqy-~ Fort Dcmglas Salt Lake City, Utah 84113 I 9 . &?ar Sir: 1111111111111 IIIlllsllllllllll lllll lllllIll IIll LM098945 The General Accounting Office has decided to terminate our review of the Deseret Test Center's Industrial Fund Accounting System. The accoLmting mamaP was submitted to our office by the Assistant Secretary of Defense (Comptroller)...