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091762 1 (1970-01-07)

handle is hein.gao/gaobacwdu0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON REGIONAL OFFICE PPTH PLOOR 803 WEST BROAD STREET FALLS CHURCH, VIRGINIA 22046 January 7, 1970 Commanding General Army Materiel Command LM9172 Department of the Army Washington, D.C. 20315 Dear Sir: The General Accounting Office is working with the Department of Defense to implement the accounting system for operations in accordance with the provisions of the Conference Report on the Second Supplemental Appropriations Act, 1968. At Headquarters, Army Materiel Command (AMC), our survey, which was a part of our overall assistance efforts, was. directed principally to the reporting procedures prescribed by the Depart- ment of the Army. We found that Headquarters, AMC, was generally complying with pre- scribed teporting requirements. However, we noted that (1) procedures had not been established for determining whether amounts budgeted for primary programs had been exceeded and (2) two divisions were maintain- ing records of similar data. These matters were discussed with members of your staff and are summarized below. Lack of procedures for determining whether amounts budgeted for primary programs are exceeded A footnote'to the approved operating budget for fiscal year 1969 issued by AMC to its operating agencies stated that annual amounts by primary programs (programs of the Five Year Defense Program (FYDP)) were targets and that deviations from the quarterly programmed amounts beyond 5 percent must be explained to the issuing authority. However, the Department of the Army issued a regulation which requires the use of the Army Management Structure for classifying financial and budgetary data. The Army Management Structure is oriented to the conventional budget' programs rather than the Department of Defense FYDP structure. We noted that AMC operating agencies prepared their reports on the status of the approved operating budgets in the format of the Army Manage- ment Structure instead of the format of the FYDP. These reports are

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