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DOCUNENT RESUME
00113 - [A08915501 (Restricted)
(Survey of the Billing and Collection System for Foreign
Mi'litary Sales]. February 2Z, 1977. 4 pp.
Report to Maj. Gen. Barold F. Hardin, Jr., Commanding Generale
Department of the Army: Army Taak-Automotive Materiel Readiness
commands Warren, NI; by Walter C. Henrmana, Jr., Regional
Manager* Field Operations DiT.t Regional Office (Detroit).
Issue Area: International Economic and ilitary Programs:
Foreign ailitary Sales (605).
Contact: Field Operations Div.: Regional Offia (Detroit).
Budget Functions National Defense: Defense-related Activities
Organization Concerned: Depattaont of the Army: International
Logistics Commando Now Cumberland# PA.
The billing and collection system for foreign military
sales (uS) cases at the Army Tank-Automotive Material Readiness
Command (TAR:O) was sEUrveyed. In addition to nine FOS Case
totaling $55.2 million from contractor plants. depot stocks and
depot rebuild poqrams, two cases involving the sale of 960
tanks were examined. Findings/Conclusions: TARCon did not send
billings to the International Logistics Comand (ILC) in a
timely manner. Delays ranged from 4 months to 1 year in billings
for vehicles valued at about $17.6 million. TARCON did not
always follow up on billings soot to ILC to assure timely
collection. Collections representing an asset use charge were
erroneously applied to a Procurement of Equipment and Missiles
appropriation rather than to Miscellaneous Receipts# U.S.
Treasury. Recommendations: Centrolo over the billing activities
should be established to assure that all shipment data is timely
inputted into the computer system and that the billings
generated by the computer system are processed quickly and
accurately. Procedures should be established requiring TARCOM
perconnel to age outstanding billings and followup if collection
is Lot received within a specified time. Funds collected for an
asset use charge should be immediately deposited to
miacellaneous receipts. (RUS)](ViewImageLocal?handle=hein.gao/gaobacxnd0001&div=1&collection=&method=preview&ext=.png&size=3)