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092829 1 (1970-11-02)

handle is hein.gao/gaobacwsc0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE 3086 FEDERAL OFFICE BUILDING. 909 FIRST AVENUE SEATTLE, WASHINGTON 98104 -NOV 2 1970 Commander Puget Sound Naval Shipyard Bremerton, Washington 98314 LM092829 Dear Sir: We have completed a survey of the cost accounting and production reporting system at the Puget Sound Naval Shipyard (hereinafter re- ferred to as the Shipyard). The primary objectives of this survey were to determine whether Department of Defense Instruction (DODI) 7220.29 conforms in all material respects with applicable accouning principles and standards of Title 2 of the General Accounting Office Policy and Procedures Manual for Guidance of Federal Agencies, and to obtain knowledge of the practical difficulties that may be involved in fully implementing DODI 7220.29. During our survey, completed at the shipyard in April 1970, we interviewed and had discussions with officials in the Comptroller, Data Processing, Industrial Management, Planning, Production, and Supply Departments of the Shipyard. We reviewed pertinent accouning records and reports prepared on depot maintenance costs and production quantities; also pertinent Navy and Shipyard regulations, directives, and instructions. During the course of our survey we worked closely with Shipyard personnel and, as the survey progressed, discussed the results with them. Although DODI 7220.29 was issued on 10/28/68, the Shipyard did not receive a copy of this instruction until 2/24/70. Accordingly, DODI 7220.29 has not yet been implemented. However, the Shipyard is currently evaluating changes that will be needed in the present Shipyard accounting and reporting system to conform to DODI 7220.29. Based on our survey, we have concluded that the Shipyard's current cost accounting and reporting system contains or is capable of producing a substantial amount of data required in the report prescribed by DODI 7220.29. However, additional information needs to be developed to meet the requirements of DODI 7220.29. These matters are commented on below. 1. Military direct labor cost and related hours are required to be reported. Currently the Shipyard does not have such cost and related hours in its a processing systems. Our

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