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089790 1 (1971-12-21)

handle is hein.gao/gaobacvtk0001 and id is 1 raw text is: UNITED STATES GNERAL ACCOUNTING OFFICE SWASHINGTON, D.C. 20543 CIVIL DIViSION LM089790 DEC 2 1 1971 Dear General Clarke: The General Accounting Office has reviewed certain activities of the revolving fund of the Corps of Engineers, Department of the Army. Our review included an examination of accounting and billing procedures; calculation of replacement charges; equipment and facil - ity utilization; and the overall management control of revolving fund activities. Our work was performed at Corps district offices in Seattle, Washington; Portland, Oregon; Omaha, Nebraska; Kansas City, Missouri; St. Louis, Missouri; and Memphis, Tennessee; and at the Office of the Chief of Engineers (OCE) in Washington, D. C. The Corps' revolving fund centralizes the operation and financing of common services and facilities used in the civil works progran, Obligations incurred by the fund are about 8600 million annually and cover expenses incurred in providing services to authorized projects, for which the fund is reimbursed through bill- ings to appropriated funds. Our review of accounting and management activities of the revolving fund showed weaknesses in the operation of repair facili- ties, application of replacement charges, reporting of equipment utilization, and enforcement of accounting procedures. These specific weaknesses are discussed in subsequent sections of this report. INEFFICIENT OPERATION OF REPAIR FACILITIES ON THE MISSOURI RIVER The Corps owns and operates two maintenance and repair facilities on the Missouri River--Omaha, Nebraska, and Gasconade, Missouri--which were needed, over the years, to 'service the various types of floating plant and support equipment necessary to meet construction and mainte- nance requirements on the Missouri River. Today, new work on the River is at a minimum, and the workload at the repair facilities has declined to the point where continued operation of the repair and maintenance facilities is no longer economical and, in fact, is con- trary to the Corps' policy of requiring maximum economic utilization of all revolving fund-owned equipment and facilities. f6'7?O

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