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092727 1 (1969-02-07)

handle is hein.gao/gaobacwpr0001 and id is 1 raw text is: U-NITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D C 20548 DIENSE aOVISiON FED3 7 ggg r DoCUMENT AVMLABL Lieutenant General F. J. Sackton Comptroller of the Army Dear General Sackton: The General Accounting Office has made a survey of an Army Rcsource Tanagenent System (RS) project at the Army Infantry Center, Fort Benning, Georgia. Our primary purpose in undertaking the survey was to obtoin an understanding of the Army's proposed Resource Manage- ment System in order to be better prepared to carry out our responsi- bility for review and approval of accounting systems should formal approval be requested by the Department of Defense (DOD) for any accounting system evolving from RMS. It is our understanding that resource management systems are to include all procedures for collecting and processing recurring quan- titative information that relates to resources and is for the use of management. Based on the initial requirements and basic policies pre- scribed by DOD for improvement in resource management throughout the department, the Army prepared a manual to explain how the required procedures could be installed and used at class I installations. More specifically, the manual furnished procedural guidance designed to im- prove and fully integrate programming, budgeting, accounting, and man- agement information. Thl e +en+ nP thwo r-1101 i reflected by the titles of the chap- ters: program and budget guidance, program management, budget manage- ment, accounting and data management, and performance measurement and analysis. The chapter on accounting and data management was designed to provide the advance guidance needed for carrying out those account- ing and aeporting reqarements identified as Project PRIME planned for inplementation on July 1, 1967. Although full implementation of Project FR:I was deferred, the accounting procedures in the Army manual were tested in fiscal year 1968 by Sixth U. S. Army, and portions of these procedures are being applied Army-wide during the current fiscal year. The Army recognized that the remaining procedures were incomplete, requiring further developmient and improvement prior to implementation. Responsibility for overcoming these voids and fulfilling the need for a more complete and workable manual was assigned to the U. S. Conti- nental Army Command (USCONARC).

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