About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

FGMSD-76-91 1 (1976-12-14)

handle is hein.gao/gaobaabqz0001 and id is 1 raw text is: 


DOCUBEE? RESUME


00086 - [L05906691

Millions of Dollars of Costs Incurred in Iraining Foreign
Military Students Have Not Been Recovered. FGMSD-76-91;
B-159835. December 14, 1976. 32 pp. + 5 appendices

Report to the Congress; by Elmer B. Staats, Comptroller General.

Issue Area: Accounting and Financial Reporting (2800).
Contact: Financial and General Management Studies Div.
Budget Function: Miscellaneous: Financial Management and
    Information Systems (1002).
organization Concerned: Department of the Navy; Department of
    Defense; Department of the Army; Department of the Air
    I rce.
Congressio!ial Rclevance: House Committee on Armed Services;
    House Committee on ArpropriatioL:! Defense Sn1bcommittee;
    Senate Committee on Armed Services; Congress.
5thority: Foreign Military Sales Act of 1968 (22 U.S.C. 2761).

         The extent to wiich the DOD incurred millions of
dollars of nonrecovered costs in training for%:ign students was
ciatincd. Findinqs/C-nclusions: In the Army, e-ti, ated
un~lercharges were $18.1 million in 1975. In the L.me year, Air
Force training costs tctaled $11.7 million at cnly one of eight
pilot training installations. Both the Army and Air Force
pricing systems excluded appreciable costs. Although the Navy's
pricing procedures for training foreign students were designed
to recover the full cost, the Navy did not recover about $2.7
million in costs to foreign governments dqring 1975. The rarine
Corps did not charge foreign governments for training. The DOD
failed to provide adequate gui4ance on the pricing of foreign
training so that each of the military services developed its own
guidelines. Thr procedures used by the military services for
accounting, billing, :ollecting, and depositing cf receipts need
substantial improvement. Recommendations: The Secretaries of
the Army, Navy, and Air Force should attempt recovery of those
amounts which shotild have been iLclude& in tuition rates billed
to Zoreign governments. (RRS)

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Already a HeinOnline Subscriber?

profiles profiles most