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![handle is hein.gao/gaobacwsq0001 and id is 1 raw text is:
eptaober 25, 1972
rrigadier General John C. Mchorter, Jr.
Coczranding General
U.S. Am4ny vtick Xaoratories
Natick, Ilassachusotts, 01760
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)car General Icworter$
The General Accounting Office has reviewed solecteA areas
of the accounting system for research and dcvelopment (,&D) at
zne Iry an Lick La2boratories ( LABS), Uatick, 2asachuuetts, to
deter:ine whether the sys9tm at ;LAI conformed to Department of
, efnse nstructions (DODI's) and Army ;eulations (ARIa), an,
a: ther information provied to vragcoet was accurate. e did
nQL evluate the vanagneent eain of the systea.
No ehave that the accountingy practiceat 1L7CS were con-
clso>Lt aith precribed policies and 2rocedures except that proer
was not ;placed on e::poine a tccoutitt. We four2 (1) co5t
-. ta not integrated wi the guneral accounting syotc:a
2) certdin accounts des uigno for recntzilinq obligationz with
,vert not being used. Ar; a result t!ASS di not use cost
.; 2s the ranagement of its opernat ions, an. cot and other data
o crted to hiher lovels of ranageynt was inAccuriate. Those
t.xra cero discussed withl you anL4 other r:LAS officials, an'
* ere advised that appropriate correnctivo action is being or
og i a taken.
Following is a surmmary of the m]atters3 we discussed.
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