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FPCD-76-93 1 (1976-11-17)

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              REPORT TO THE SENATE COMMITTEE

              ON APPROPRIATIONS


              BY THE COMPTROLLER GENERAL

              OF THE UNITED STATES
     __________________________________               IIINUIii I(IN~((IIIII;I

                                                            LM100643






              Need For Improved

              Headquarters Personnel Accounting--

              Navy Pacific Fleet


              Department of the Navy


              During the last 4 years, the Department of
              Defense has been under a congresE)nal man-
              date to develop a system that acctrately ac-
              counts for personnel performing management
              headquarters functions. GAO recently sur-
              veyed the implementation of Defense policy
              for accounting for management headquarters
              in certain Navy Pacific Fleet organizational
              elements.

              GAO believes the Navy has continued to
              understate the number of personnel perform-
              ing management headquarters functions. In
              eight Pacific Fleet activities GAO recently
              visited, the Navy is not counting as manage-
              ment headquarters staff any of the 1,400
              personnel assigned. It is estimated that about
              600 of these personnel are doing management
              headquarters type work.





              FPCD-76-93                                      -976V.17,97

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