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AFMD-83-54 1 (1983-08-19)

handle is hein.gao/gaobabeei0001 and id is 1 raw text is: 




REPORT BY THE


Comptroller General


OF THE UNITED STATES


Criteria For Recording Obligations

For Defense Stock Fund Purchases

Should Be Changed


This report presents GAO's evaluation of
Department of Defense procedures for obligat-
ing Operation and Maintenance appropria-
tions for stock fund purchases. The Office of
the Secretary of Defense recently notified the
military services of a pending change in policy
regarding the point in time when obligations
would be recorded for purchases from stock
funds. Under the change, obligations would be
recorded at the time orders are placed with the
stock fund rather than at the time items are
delivered.

GAO believes this change would improve
administrative controls over appropriations
and provide other benefits. Accordingly, GAO
is recommending that the change be imple-
mented by Defense as soon as practical.


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GAO/AFMD-83-54
   AUGUST 19, 1983


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