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![handle is hein.gao/gaobaavyu0001 and id is 1 raw text is:
DCCUMEWT RESU E
03464 - (A2573703] (Restricted)
(Approval cf System Design for General Accounting at 5aval Air
Stations (Class II)]. FGMSD-77-73; B-159797. September 12, 1977.
2 pp.
Report to SEcretary, Department of Defense; by Elmer ?. Staats,
Ccmptroller General.
Issue Area: Accounting and Financial Reporting (2800).
Contact: Financial and Geieral Management Studies Div.
Budget Function: Miscellaaeous: Financial management and
Information Systems (1002).
Crganizaticn Concerned: Department of the Navy.
The system design for General Accounting at Naval Air
Stations (Class II) was approved although it lacked adequate
fund contrcl. Ihis is a result cf Ccngress not appropriating
adequate funds to make a necessary accounting change.
Findings/Ccnclusicns: Approval was granted with the
understanding that the accounting iprocedures would be changed
when permitted by Congress. The system design deviated from
accrual acccunting principles ty charging travel expenses at the
time travel crders are issued. Also, locally administered
service and real property facility contracts and orders under
$10,000 were simultaneously obligated and expensed. Approval was
granted with the understanding that handbook revisions affecting
the above practices would be iv lemented. Approval was also
given with the understanding that separate fund accounting
control will be maintained for maintenance and repair of real
property and all cther purposes as agreed upon by the Navy.
Pecommendaticns: Ihe Department cf the Navy internal auditors
should periodically review the system, including the required
design changes, tc assure that it is operating as designed.
(Author/H- U)
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