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092699 1 (1969-06-17)

handle is hein.gao/gaobacwon0001 and id is 1 raw text is: UNITED STATLS GENERALACCOUNTING OFFICE INJ CRNATIONAL DIVISION COU1 FAR EAST BRANCH I& I3KALAKAUA AVENUE HONCILULU, HAWAll 96815 JUN 17 1,69 Commander in Chief k United States Army, Paciflc c Fort Shafter, Hawaii 96558 Attention: Comptroller Dear Sir; We have recently completed additional work in our survey of the implementation of the accounting systems for operations within the United States Army, Pacific (USARPAC). In our letter of January 14, 1969, we informed you that our survey was part of a continuing review of the implementation of the system within the Department of Defense and that additional work would be performed at other USARPAC locations. During the months of March and April 1969, we continued our survey and performed work at the United States Army, Japan (USARJ). Our work in Japan was performed at the Headquarters, USARJ, the USARJ Finance and Accounting Office, and at the United States Army Depot Command, Japan. We also performed work at the USARPAC Headquarters at Fort Shafter. The purpose of this letter is to convey our observations on those portions of the system which we examined at USARJ. These matters are discussed below. BUDGETING FOR UNDELIVERED ORDERS NEEDED Department of the Army (DA) instructions for the preparation of the fiscal year 1969 Command Operating Budget (COB) stated that the changes in the estimated levels of beginning and ending balances of undelivered orders were to be recognized in the COB. USARPAC subcommands did not budget for changes in undelivered orders in the fiscal year 1969 COB and, therefore, during July 1968, the subcommands, including USARJ, were instructed by USARPAC to develop a dollar estimate of changes in undelivered

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