About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

B-222666 1 (1988-01-11)

handle is hein.gao/gaobadmyz0001 and id is 1 raw text is: / 04The Comptroller General of the United States Washington, D.C. 20548 Decision Matterof. Accounting tor Reports ot Discrepancy under Foreign Military Sales Program File: B-222666 Date: January 11, 1988 DIGEST Security Assistance Management Manual (SAMM) is unclear on what should happen when a Foreign Military Sales (FMS) customer claims non-receipt of materiel and the responsible Army depot, while producing some evidence of shipment, cannot adequately document that it shipped the materiel nor determine with certainty whether inventories were reduced accordingly. Defense Security Assistance Agency (DSAA) believes discrepancy should be charged to Army appropriated funds rather than to FMS administrative funds. GAO defers to DSAA since DSAA is responsible for issuing SAMM and GAO cannot conclude that DSAA position is plainly erroneous. DECISION The question presented in this decision is whether Foreign Military Sales (FMS) administrative funds or the Army Stock Fund should be charged when an FMS customer claims non- receipt ot materiel and the responsible Army depot cannot document that it shipped the materiel.l/ As explained below, we conclude that the Stock Fund should bear the charge under such circumstances. SUMMARY OF THE PROGRAM The transactions involved here were conducted under section 21 of the Arms Export Control Act,2/ 22 U.S.C. S 2761, which authorizes the President to sell defense articles and defense services from the stocks of the Department of 1/ The decision was requested by the Finance and Accounting Officer, United States Army Tank-Automotive Command, Warren, Michigan, and was transmitted to us through the Office of the Comptroller of the Army. 2/ The Act was at one time known as the Foreign Military Sales Act, hence the commonly accepted FMS designation. 041036

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most