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B-159797 1 (1973-05-31)

handle is hein.gao/gaobaagec0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 DIVISION OF FINANCIAL AND r7 GENERAL MANAGEMENT STUDIES MAY ~3 11973 B-159797 34, The Honorable The Secretary of the Army Dear Mr. Secretary: The General Accounting Office (GAO) reviewed the Departmenpt of theArmy's a reporting system for major military construction programs administered by the - Corps of Engineers. This system is an integral part of the basic military construction accounting system approved by the Comptroller General in June 1969. We made our review to determine whether the system con- tinued to provide the necessary accounting controls over re- sources for programs authorized by the Congress and to furnish management with accurate reports for use in its decisionmak- ing process. We also wanted to know what actions had been taken to comply with the exceptions cited in our June 1969 approval letter. We interviewed officials; reviewed regulations, manuals, and operating instructions; tested financial transactions re- lating to selected construction programs; and evaluated re- ports and other data at the Office of the Chief of Engineers; the U.S. Army Engineer Division, Missouri River; and the U.S. Army Engineer District, Omaha, Nebraska. SYSTEMS EVALUATION In general, the system provides adequate controls to insure the proper accounting and reporting of authorizations, obligations, and expenditures of construction projects, pro- grams, and appropriations. The system also reports the direct costs of individual construction programs and the indirect costs of supervision, administration, and divisional opera- tion. Management uses the reports to periodically review and evaluate (1) actual and budgeted costs, (2) balances of funds available for reprograming, (3) contractor performance, and (4) the effectiveness of its districts in executing their pro- gram responsibilities.

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