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![handle is hein.gao/gaobaaxpd0001 and id is 1 raw text is:
DOCUMENT RESUME
06517 - f B2087100] (Restricted)
Inadequate Methods Still Used To Account for and 4ccver
Personnel Costs of the Foreign Hilitarl Sales Erogras.
FGMSD-78-47; 8-17490C. July 25 1978. 18 pp. + 2 appendices (4
pP.)
Report to Sen. Warren G. Haqauson. Chairman, Senate Committee on
Appropriations; by Elee B. ft-'tats, Ccnptrcilez General.
Issue Area: &ccountinq and Financial Reporting: Collection of
Amounts Owed (2803).
Contact: Financial and General Management Studies Div.
Budqet Function: Miscellaneous: Financial anagement and
Information Systems (1002).
Orqanization Concerned: Departaknt of Defense; Department of the
Army; Department of the Air force; Cepartment of the Navy.
Conqressional Relevance: Senate Comittee on Ar.med Services.
Sen. Warren G. Magnuson.
uthority: International Security Assistance and Arms Exort
Control Act of 1976 (P.L. 94-329). foreign military Sales
Act of 1968. as aended (22 U.S.C. 2761). Department of
Defense Appropriation Act of 1978. S. Rept. 9!-325. COD
Instruction 2140.1.
Reliable estimates of perscnrel requireaents for
Foreiqn Military Sales Progra activities are needed by the
Conqress so it can establish Department of De'ense (EQ)
personnel ceilinqs and assess the impact of parsonnel used in
these activities on the overall capabilities of the armed
services. DOD management officials also need reliakle estizates
of the proqramls p erscnnel requirements for use in developing a
budqet. Findiuqs/Conclusions: The Security Assistance Manpower
Accounting System vhicb DOD began developing late in 191 will
act provide accurate and reliable data on the number of
personnel needed to administer the Poreign Military Sales
Proqram. In fact, the Department has developed no method of
manpower acc-ountinq for the system. Instead, a now standard
persan.el-reporting format was used, and perscnnel data have
continued to be developed under practices and procedures
previously considered to be inadequate. The Security Assistance
ianpover Accountinq Report vill not ;roduce reliable estimates
of personnel needs because: implementing instructicns ccntained
no provisions for ccntrol over the gatbezing and assembling of
personnel data: instructions for preparing the report did not
clearly define administrative personnel; and methods used by the
military services to develop data for the report and the budget
were inconsistent. DOD has no assurance that the 32 surcharge on
the sales price of tilitary equipment and services sold under
the proqram is sufficient to recover the full cost cf
administerinq the rroqras. Reccruendaticns: &dministrative
personnel estimates in the Security assistance sanpcver
Accountinq Report and the administrative badget should be](ViewImageLocal?handle=hein.gao/gaobaaxpd0001&div=1&collection=&method=preview&ext=.png&size=3)