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![handle is hein.gao/gaobacvet0001 and id is 1 raw text is:
UNjIED STATES GENiERAL ACOUTING OFFi:E
t~j
t.oA -O N *. ATIONS
0 VJ1MON
Lieutenant Cen ral G. J. Fost
Agency
Dear General Post:
We have completed our study of the Drocedures for thc tvleInt
and 'udit of carrers' bill~ .or ine pipean)e :;o v Ernt C ptre **I
Ss (CAO Code 943290). U tlere exists the opportunLty o
siif: itly 1 r p re the it c>ss th'ereby inc rea F in s
f S. frlisgrvemnt can 1e achIeved by integrating the
audit function now being done by the Gene ral Services Adrmi nistrat:dion
'to te ).f e Pue S pply C rter orogram for the rnn agement of
troleum fuel 1 ,)Vet T; nts.
BA.(C kRU
Each year the L'artmt of Defr nse moves substnra voluames
of t roe7tn fuel s by- p ne, . inly in rtort of air 'K.es tihrough-
out the UnIted 7K tcs. n f scal ar 1977, e.ver 1.7 bill'on gallons
of petroleum fuel was moved at a cost of $16.5 million.
Manap ement of pt r oleum mov. emeits and payment of pipeline
carriers' bills are Te responSibility of the Defense Fuel Supply
Center (DFSC), Tfvnse Log ist ics Agency. The audit of carriers'
bills and the collection of any overcharges are the responsibility
of the Federal Supply Service, General Services Administration (GSA),
unless dele gated by it to another agency (41 CFR 101).
Movements of pet roleum products by pipeline are documented by
U.S. Government bills of 2cding issued to pi peline com;panies by DFSC.
Thc pipcline co'aai, s submit their bills to the U.S. Army Finance
and Accounting Center, Indianapolis, Indiana, which makes payments on
presentation of car ri ers' bills for account of DF'SC. After payment
the bills are forwarded monthly to GSA for audit and collection of any
overcharges.
The volume of paid transportation bills received by GSA for audit,
hoeever, is so great that all bills received cannot be individually
(X.amjiiied in the audit. process. The method of etermning wLich bills
are cost b 'nef icial to audit (the cost of auditirig is less than over-
charg-'es idritified) is )stab]ished by a special audit of bills selected
by a stat istical Iarple. If ''he pcial audit of the bills of a certain
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