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092372 1 (1972-05-05)

handle is hein.gao/gaobacwgq0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE ROOM 204, 161 PEACHTREE STREET. N.E. ATLANTA, GEORGIA 30303 Commander MAY 5 1912 Warner Robins Air Materiel Area Robins Air Force Base, Georgia 31093 Dear Sir: LM092372 We have completed our survey of accrued expenditure reporting proce- dures at Warner Robins Air Materiel Area (WRAMA), Robins Air Force Base, Georgia. The work performed was part of a survey of the communication and control of accrued expenditure data at selected activities An the Department of Defense (DOD). The results of our work are intended pri- marily for the information of the Steering Committee of the President's Commission on Budget Concepts. The survey was directed mainly toward determining how well existing communications and processing systems were operating in providing accrued expenditure data as of June 30, 1971, and monthly thereafter. Emphasis was placed on identifying the actual procedures followed by WRAMA and determining whether these procedures were in accordance with the instruc- tions and regulations of the Air Force, the DOD, the Office of Management and Budget, and the Treasury Department. We identified several problem areas which were discussed with WRAMA Comptroller officials. Our observations on these matters and the corrective actions implemented or planned are summarized below, Unaccrued interfund billings Unpaid interfund billings on hand at month end, other than those charging fund code 6H (Systems Support Stock Fund), were not accrued. We discussed this matter with WRAMA officials who concluded that existing directives were not clear as to field responsibilities for reporting accruals for unpaid interfund billings. As a result, WRAMA officials issued a local instruction for reporting these accruals. However, the procedures established at WRAMA to report these accruals were found to be cumbersome. The Chief, Accounting and Finance Division, thereupon wrote a letter to Headquarters, Air Force Logistics Command, recommending that the Air Force Accounting and Finance Center account for these accruals. Current procedures require that all interfund billing transactions be cleared through the Air Force Accounting and Finance Center which matches buyer and seller transactions. Differences are monitored and reflected as undistributed expenditures in status of fund reports. The letter recommended that the Air Force Accounting and Finance Center account for these undistributed expenditures under the concept outlined in AFR 177-11, 3ri i - A

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