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092726 1 (1969-02-19)

handle is hein.gao/gaobacwpq0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE INTERNATIONAL DIVISION 6 0 0 FAR EAST BRANCH 1833 KALAKAUA AVENUC HONOLULU, HAWAII 96815 FEB 19 1988 Commanding Officei U. S. Naval Air Station Barber's Point, Hawaii 96611 Attention: Comptioller Dear Sir: We have completed our initial survey of the implementation of the Accounting System for Operations at the Naval Air Station (NAS), Barber's Point. The survey was made as part of a continuing review by the General Accounting Office of the implementation of the system within the Department of Defense. Our review is being performed pursuant to the Budget and Accounting Act, 1921 (31 U.S.C. 53) and the Accounting and Auditing Act of 1950 (31 U.S.C. 67). We plan to continue work on this review and may perform additional work at your activity as the review progresses. The purpose of this letter is to convey our observations on those portions of the system which we have examined to date. We performed our work at NAS Barber's Point during November and December 1968. We found generally that NAS Barber's Point is not managing its resources on an expense basis as intended by Project PRIME. We also noted several specific areas wherein the system is not yet operating in accordance with PRIME directives. We realize that continued management by conventional accounting procedures has been influenced by the instructions and limitations received from higher command levels and that some of the problems are due, at least in part, to the late date at which PRIME implementation was approved. However, we believe that NAS Barber's Point should have taken actions to manage internally on an expense basis as contemplated by the new Accounting System for Operations.

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