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092733 1 (1969-01-14)

handle is hein.gao/gaobacwpx0001 and id is 1 raw text is:                                                                       Borth




              UNITED SThTES GENERAL ACCOUNTING  OFFICE
                       INTERNATIONAL DIVISION
                            FAR EAST BRANCH
                            1833 KALAKAUA AVENUE
                        HONOLULU, HAWAII 96815

                                                          JAN 14 1969




Commander  in Chief
United States Army, Pacific
Fort Shafter, Hawaii 96558

Attention:  Comptroller

Dear Sir:

     We have completed our initial work in connection with our survey
of the implementation of the accounting system for operations at the
Headquarters, United States Army, Pacific (USARPAC).  This is part of
a continuing review by the General Accounting Office of the implementa-
tion 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 survey at other USARPAC 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 examined to date.  As part of our
USARPAC survey we also performed work at Fort Shafter and at the Head-
quarters, United States Army, Hawaii (USARHA),  Schofield Barracks in
Hawaii during the period October - December 1968.

     We found that generally USARPAC was proceeding satisfactorily with
implementation of the system and has complied with the Department of
Defense and Department of the Army instructions for the accounting
system for operations*  However, we noted some problems related to
implementation which are summarized below.

Military personnel expense authority was not
included in subcommand operating budgets

     Military personnel expense authority was excluded from USARPAC
subcommand operating budgets for fiscal year 1969. We were  informed
at USARPAC that this exclusion was considered appropriate since the
subcommands could not be expected to budget for military expense authority
when they did not have control over troop movements. We brought this







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