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![handle is hein.gao/gaobacxpz0001 and id is 1 raw text is:
DOCURENT AZSUME
04680 - [80185072)
[Survey of Defense Accounting System for Assets Returned by
Foreign Governaments]. September 21, 1977. 3 pp.
Report to Capt. fM. ;edlancp Comaning Officer, Department of
the Navy: International Logistics Control Office; by Allen R.
Voss, Manager, Field Operations Div.: Regional Office
(Philadelphia).
Issue Area: Federal Procurement of Goods and Services (1900).
Contact: Field Operations Div.: Regional office (Philadelphia).
Budget Function; National Defense: Department of Defense -
Procurement & Contracts (058).
Organizaticn Concerned: Department of Defenses
Authority: Naval Material Command Instruction 4900.138. DOD
Instruction 2140.1.
Information nas ,obtained on foreign military sales
(PMS) cases for the Return and Exchange (ASE) Prcgram to
determine if the Navy was approving the teprocurement or return
for credit of eguipment from foreign governments that was eithar
not needed in Navy inventories or was beyond economical repair.
Under tLe B&E program procedurez, the .HS customer ships an
eligible unserviceable item to the Navy and subsits a
requisition for an equivalent serviceable item4 The customer is
charged for the item issued and receives a credit for the
unserviceable item based on a percentage of the standard price.
The custcaer is billed for applicable administrative and
accessorial charges at prescribed percentages of the material
price. Findings/Conclusions: At the Navy Iaternational
Logistics Control Office, the PFS customer is billed for
administrative and accessorial charges which are based on net
material prices rather than the full price, As a result, the
charges lied to FMS customers under the RSE program are
substantially less than called for in the Department of Defense
Instruction. The administrative and accessorial charges should
be based on the fell standard price or procurement cost. The
cost to the Navy for handling and processing these sales is
probably no less than for other PHS, and customers should be
charged accordingly. (IRS)](ViewImageLocal?handle=hein.gao/gaobacxpz0001&div=1&collection=&method=preview&ext=.png&size=3)