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089069 1 (1977-02-22)

handle is hein.gao/gaobacvbv0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20148 COMMUNITY AND ECONOMIC DEVELOPMENT DIVISION February 22, 1977 The Honorable Robert M. White Administrator, National Oceanic and Atmospheric Administration Department of Commerce LM089069 Dear Dr. White: We recently completed a general survey of the activities of the National Oceanic and Atmospheric Administration's (NOAA) National Ocean Survey (NOS). One phase of our survey focused on NOS's production and distribution of aeronautical and nautical charts. We identified certain weaknesses in NOAA's management of its charting operations which we wish to bring to your attention. Our survey was performed at NOAA and NOS headquarters in Rockville, Maryland, and at the Pacific Marine Center in Seattle, Washington. To obtain information on the present systsm of pro- duction and distribution, WC alw o r-vieed the pernfior QE 0,z Chart Reproduction Division in the Main Commerce Building, and the Chart Distribution Division in Riverdale, Maryland. Among other things, our survey covered accounting controls; pricing policy; funds management; production and inventory policies, including allowable spoilage, inventory adjustments, and condemna- tions; contracting out versus in-house production decisions; and chart inventory and sales controls at NOS chart sales outlets. We believe there is a need to improve overall management direction and policy with regard to NOS's charting operations. Specifically, there is a need for better budgetary controls and cost accounting for the production of charts, chart pricing policies, management of appropriations and Public Law 91-412 funds, controls over production of charts, informational data with which to make analyses of contracting out versus in-house production of charts, and controls over inventory and sales of charts at NOS chart sales outlets. These matters are discussed below. MANAGEMENT OF CHART PRODUCTION COMPLICATED BY INDEOuATE ACCOUNTING SYSTEMS NOS has considerable difficulty in accurately accounting for the cost of producing charts. It also has problems in matching revenues gwI~iiI ~lu mm u uII nnunun'I .m ..mun.. . usum ean luninunouu nunt ent eni Inng ina

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