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DOCOREET RESUME
05963 - [B1466515]
Bore Direction Needed To Establish a Uniform Depot Maintenance
ccounting System. FGNSD-78-35; B-159797. fay 22, 1978. 2 pp. +
3 appo.ndices (10 pp.).
Report to Secretaryt Department of Defense; by D. L.
Scantleburv, Director, Financial and General Management Studies
Div.
Issue Area: Accounting and Financial Reporting: Government
Operations and Oseful Information (2811).
Contact: Financial and General management Studies Div.
Budget Function: miscellaneous: Financial Hanagement and
Information Systems (1002).
Organization Concerned: Department of the Navy; Department of
the Army; Department of the Air force.
Congressional Relevance: House Committtee on Aimed Services;
Senate Committee on armed Services.
Over the past 15 years, the Department oi Defense (DOD)
has made several unsuccessful attempts to establish a uniform
depot maintenance cost accounting system. Findings/Conclusions:
The most recent attempt to establish such a system, begun in
1975, has mot with substantial difficulties in its
implementation stage. The scheduled startup date, October 1976
at air Force depotso has been delayed, and an interim system
does not provide for the allocation of actLal direct labor.
Implementation of this part of the system may take 3 more years.
The new system as now used at Army and Navy maintenance depots
is not producing uniform cost accounting data because these
services are continuing to mse diversified approaches in
developing such data. A uniform system would enable DOD
management officials to assess the effectiveness of depot
maintenance operatiuns which cost several billion dollars in
fiscal year 1976. Problems identified in implementing a uniform
cost accounting system were: lack of sufficiently comprehe--ive
guidelines to preclude the use of widely varying methcds of
computing and reporting costs, lack of leadership to insure that
managers knew the objectives and uses of the system, and failure
of depots to follow the DOD handbook. Recommendations: The
Secretary of Defense should have Assistant Secretaries:
establish a foce.l point to oversee system implementation and
respond decisively to problems which might comprcmise the
comparability of the cost system at different depots; and
provide acre complete instructions to depots and limit
interpretations of the instructions so that services will follow
the same cost accounting procedures. (HTH)](ViewImageLocal?handle=hein.gao/gaobaaxgt0001&div=1&collection=&method=preview&ext=.png&size=3)