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DCCUMENT RESON
014024 - [B30714330] Rs1JtI
Loas of Accounting Integrity in Air Force PIocuremset
Appropriations. FGMSD-77-81; B-13290C. November 1, 1977. 12 pr.
Report to Rep. George B. Bahoui Chairman, iouse Commitcee on
Appropriations- by Robert F. Keller, Acting Ccaptrcller General.
Issue Area: accountiag and Financial Reporting (2800).
Contact: Financial and General N&nagement Studies Div.
Budqet Function: Miscellaneous: financial management and
Information Systems (1002).
organization concerned: Department of the Air Pcrce.
Congressional Relevance: House Committee on ApFropriations.
Authority: Anti-Deficiency act (31 U.S.C. 665). Budget and
Accounting Procedures Act of 1950.
The Air Force s use of improFer accounting procedures
has resulted in a loss of integrity in its procurement
appropriations. Although the Aix rorce has directed t.,at several
corrective actions be taken, there is still a need to change its
accounting procedures so that advances received fzcm foreign
countries under cooperative logistics arrangemints are Froperly
recorded and that such advances now in the wrong accounts are
transferrel to the proper accounts. becomsendations: The
Secretary of Defense should have the Secretary of the Air Force
direct the Air Force Audit Agency to review the revised
accounting procedures the Air Force has implemented to:
determine if they are adequate so that customer ordrL and
related obligations are recorded in the proper fiscal year;
determine whether it is feasible to ccrrect prior year fund
resource balances resulting from the improper customer czer
accounting procedures; verify that the improper entries in the
fiscal year 1973 missile account have teen corrected avd
determine the validity of adjustments made in fiscal year 1977
which increased fund resources in that account; and determine
whether unobliqated custone- order balances in the cxpiring
fis,,al year 1975 accounts were properly transferred at the end
of fiscal year 1977 and whether amounts improperly transferred
at the end ef fiscal years 1975 and 1976 have been recorded in
the correct accouats. The Secretary of Defense should also have
the Secretary if the Air Force revise Air force accounting
procedures so that the correct appropriaticn or stock fund is
credited for advances received under cooperative logistics
arrangeaents and adjust any advances not currently recorded in
the proper account. (SC)](ViewImageLocal?handle=hein.gao/gaobaawfc0001&div=1&collection=&method=preview&ext=.png&size=3)