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092698 1 (1969-06-18)

handle is hein.gao/gaobacwom0001 and id is 1 raw text is: 




UNITED STATE-S GENERAL ACCOUNTING OFFICE
         IN1 EF NATIONAL DIVISION
              FAR EAST BRANCH
              I833 KALAKAUA AVENUE
          HONOLULU, HAvkn 96815


JUN 18 1969


Commander in Chief
Pacific Air Forces
Hickam Air Force Base,
  Hawaii 96553

     Attention:  Comptroller

Dear Sir.

     We have completed our initial work in connection with our
survey of the implementation of the accounting system for
operations within the Pacific Air Forces  (PACAF). Our survey
was performed at the following PACAF installations;

     1.  Fifth Air Force, Headquarters, Fuchu Air Station,
         Japan

     2.  6100th Support Wing, Tachikawa Air Base, Japan

     This is part of a continuing review of the implementation
of  the accounting systems for operations within the Department
of Defense.  We plan to continue work on this survey at other
PACAF  locations, and it is probable that we will perform
additional work at your Headquarters as the survey progresses.

     The purpose of  this letter is to convey our observations
on those portions of  the system which we have examined. We
performed our work during  the period February to April 1969.

BUDGETING AND ACCOUNTING AT
FIFTH AIR  FORCE FOR CIVILIAN
PERSONNEL IS IN NEED OF IMPROVEMENT

     We observed  that all direct civilian personnel costs for
 Fifth Air Force installations are budgeted for and charged
 to the 6100th Support Wing.  The Wing provides centralized
 accounting and paymaster functions for PACAF civilian employees.
 We were informed that about half of these costs or approximately
 $25 million for FY 1969 are attributable to other subordinate
 Fifth Air Force operating budget recipients.  As a result,


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