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089064 1 (1977-02-28)

handle is hein.gao/gaobacvbr0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE < REGIONAL OFFICE 8TH FLOOR PATRICK V McNAMARA F EDERAL BUILDING 477 MICHIGAN AVENUE DETROIT, MICHIGAN 48226 5 February 28, 1977 Mejor General Harold F. Hardin, Jr. Commanding General U.S. Army Tank-Automotive Materiel V Readiness Command Warren, Michigan 48090 Dear General Hardin: We have completed our survey of the billing and collection system for Foreign Military Sales (FMS) cases at-the U.S. Army Tank-Automotive Materiel Readiness Command. (TARCOM). This survey was made during March to June 1976 with subsequent follow-up work in February 1977 We examined nine FMS cases totaling t55.2 million The items sold to foreign countries came from contractor plants, depot stock and depot rebuild programs We also examined two cases involving the sale of M60 tanks to determine if TARCOM was collecting and properly depositing funds for asset use charges. We identified several shortcomings which may indicate broader system weaknesses We found that TARCOM --did not send billings to the International Logistics Command (ILC) in a timely nanner, --did not follow-up on billings sent to ILC for collection, and --erroneously applied collections, renresenting an asset use charge, to a Procurement of Equip- ment and Missiles, Army (PEMA) appropriation rather than to Miscellaneous Receipts, United States Treasury. These shortcomings are discussed below. UNTIMELY BILLINGS In 4 of the 9 cases examined, we identified delays ranging from 4 months to 1 year in billings for vehicles valued at about $17 6 million. The following exameles highlight this oroblem.

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