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DCCUMENT FXSUME
03717 - [R28340851
rImproper Adjustments to Fiscal Year 1972 Other Procurement,
Army Appropriation]. FGMSD-77-80; B-132900. September 28, 1977.
4 pp.
Report to Secretary, Department of Defense; by D. L.
Scantlebury, Director, Financial and General Management Studies
Div.
Issue Area: Accounting and Financial Reporting: Overobligations
and Overexpenditures (2804).
Contact: Financial and General Managment Studies Div.
Budget i'unction: Miscellaneous: Financial Management and
Intcrmation Systems (1002).
Organizaticn Concerned: DepartrAnt if the Army.
Ccngressional Relevance-, House Committee on Armed Services;
Senate Committee on Armed Services.
Authority: Anti-Doficiency Act (3) U.S.C. 665).
A review was conducted of fiiancial management problems
in the Department cf the Army which have led tc violations of
the Anti-Deficiency Act in several procurement appropriations.
Findings/Conclusions: The Army made unsupported account.ng
adjustments to its fiscal year (FY) 1972 Other Procurement, Army
account, improperly increasing fund resources to $33 million.
These entrie3 involved $16.7 millicn at the Electronic Command
and $16.3 million at the Finance and Accounting Center. The Army
could not provide adequate support foL recording the entries.
Recommendations: The Secretary of Defense should have the
Secretary of the Army direct that the entries in the FT 1972
Othvr Procurement, Army account be reversed. Entries to r(-jverse
the improper adjustments should be made Defort the FY 1973 Other
Procurement, Army account is merged into the M account. If the
Army is unable to prepare Troperly supported adjustments to the
1972 Other Procurement, Army account, it should submit an
amended formal report of the overobligation to the President and
the Congress. (Author/SW)](ViewImageLocal?handle=hein.gao/gaobaawbm0001&div=1&collection=&method=preview&ext=.png&size=3)