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092918 1 (1970-06-26)

handle is hein.gao/gaobacwue0001 and id is 1 raw text is: 

                    UNITED STATES GENERAL  ACCOUNTING OFFICE
                                 REGIONAL OFFICE
                              ROOM 7054. FEDERAL BUILDING
                              300 NORTH LOS ANGELES STREET
                            Los ANGELES, CALIFORNIA 90012
                                                               NN 2 6 197 0




       Commanding Officor
       Nva2l Supply Center twoe29iB
       San Diego, California 92131

       Dear Sir;

            We thought it would be useful to surmarize the observations
       ariaing from our recent look at selected yspects of the dcvelopmcnt
       of the accounting system for orations   at the Naval Supply Center
       -oal., San Diego7  Our workc at NSC was part of a nationwide survey
       by the General Accounting Office of the development of Department
       of Dconse  (DOD) accounting systems for operations.

            Wc identified several matters relating to the accounting cystecm
       which we believe are in need of further consideration at the head-
       quartcrs level.  These observations which were discussed with members
       of your staff have been provided to our Washington staff, and the
       action taken or to be taken is indicated in each instance. In
       addition to the broader issues, we also noted several matters that
       can be resolved locally, Wich  are set forth beginning on page .

       PERPORMNCE  MEASUREEIT

            In inquiring into the use of work measurements units ascociated
       with the accounting system for operations, we became aware of the
       effort undertaken at NS0 to develop a better basis for measuring
.    ',performance at the activity level than is provided by present
       performance measurement systems.  We wore informed by NSC departmont
       and division managers that work measurement units established for use
     . with the accounting system were in some cases inadequate for evaluating
       performance.

    .       To meet its needs, NSC is developing a Labor Cost Anagement
       Report (LMR)  based on Defense Integrated Management Bhtineering
   .   System (DIMES) man-hour performance data, uhich would compare budgeted
       dollars Wth  earned and actual expenditures. Further refinements,


                                                   ~~0 70C

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