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090194 1 (1978-06-20)

handle is hein.gao/gaobacvwy0001 and id is 1 raw text is: S7 UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D C 20548 LOGISTICS AND COMMUNICATIONS DIVISION 0q0 JUN 2 0 1978 Mr Robert P Graham, Commissioner Federal Supply Service General Services Administration Dear Mr. Graham We recently sent the Department of Defense (DOD) our report on the use of commercial forms to procure domestic freight transportation services The message conveyed in the report was that DOD was not making opportune use of commercial forms and suggested it reemphasize the authority to use commercial forms and billing procedures for selected types of shipments We also suggested that it consider requesting permission from GSA to use commercial forms for all shipments via the three prominately small package carriers--the direct air carriers, air freight forwarders, and the bus express carriers-on the basis that relatively few shipments via those carriers exceeded $100 in shipping costs During our review we noted also that DOD was making greater use of prepaid commercial bills of lading for FOB origin shipments from contractor plants This practice is authorized by the Armed Services Procurement Regulations which allow contiactors to prepay freight charges and obtain reimbursement on the 3nvoice covering payment for the materials delivered Our work revealed a potential problem area which we believe warrants your attention We found that DOD officials were confused as to who was charged with the responsibility of auditing the freight charges paid on commercial bills under the above types of transportation authorizations. Our study did not indicate that this confusion has created a major problem at present, however, we believe this issue should be resolved before a problem of significance develops The Federal Property Management Regulations (FPMR) prescribe the documentation to be used to procure transportation services and provide that commercial bill of lading payments shall be retained on site for audit, but the FPMR does not state who shall perform the audit ASPR requires contractors to retain freight bills subject to requests for audit, but again no mention is made of who is to audit the bills LCD-78-236 (943275)

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