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NCJ Number: 67037 Find in a Library
Title: REVIEW OF THE AIR FORCE CIVIL ENGINNEER COST ACCOUNTING SYSTEM
Author(s): ANON
Corporate Author: US Government Accountability Office
United States of America
Date Published: 1979
Page Count: 5
Sponsoring Agency: National Institute of Justice/
Rockville, MD 20849
US Government Accountability Office
Washington, DC 20548
Publication Number: FGMSD-80-18
Sale Source: National Institute of Justice/
NCJRS paper reproduction
Box 6000, Dept F
Rockville, MD 20849
United States of America
Document: PDF
Language: English
Country: United States of America
Annotation: FINDINGS AND RECOMMEDATIONS ARE REPORTED FROM A GENERAL ACCOUNTING OFFICE (GAO) REVIEW OF THE AIR FORCE CIVIL ENGINEER COST ACCOUNTING SYSTEM AT TRAVIS AIR FORCE BASE IN CALIFORNIA.
Abstract: THE COST ACCOUNTING SYSTEM REVIEWED IS OPERATING IN CONFORMITY WITH THE GAO-APPROVED SYSTEM DESIGN. HOWEVER, INTERNAL CONTROLS OVER RESIDUAL MATERIAL TRANSFERS COULD BE IMPROVED. FURTHER, CIVIL ENGINEERING OFFICIALS AT THE BASE LEVEL COULD IMPROVE THEIR MANAGEMENT OF PERSONNEL RESOURCES BY ANALYZING ANY SIGNIFICANT DIFFERENCES BETWEEN PLANNED AND ACTUAL LABOR HOURS ON CIVIL ENGINEERING PROJECTS, AS SHOWN ON COMPUTER-GENERATED SYSTEM REPORTS. THE AIR FORCE AUDIT AGENCY'S 1977 AUDIT OF THE TRAVIS AIR FORCE BASE COST ACCOUNTING SYSTEM WAS ALSO REVIEWED, AND THE SCOPE OF THE AUDIT WAS FOUND INADEQUATE. THE AUDIT WAS INSUFFICIENT TO CONCLUDE WHETHER THE SYSTEM WAS OPERATING IN CONFORMITY TO THE DESIGN APPROVED BY GAO. INTERNAL CONTROLS OVER THE COST OF RESIDUAL MATERIAL TRANSFERRED FROM THE HOLDING AREA TO WORK ORDERS SHOULD BE IMPROVED, ALONG WITH THE FLOW OF MATERIAL SOURCE DOCUMENTS. THE AIR FORCE AUDIT AGENCY SHOULD EXPAND THE SCOPE OF ITS REVIEWS OF GAO-APPROVED ACCOUNTING SYSTEMS IN OPERATION WHEN THEY ARE NOT DONE IN CONJUNCTION WITH FULL-SCALE SYSTEM AUDITS. (AUTHOR ABSTRACT MODIFIED--RCB)
Index Term(s): Audits; California; Financial management; US Air Force; US Government Accountability Office (GAO)
To cite this abstract, use the following link:
http://www.ncjrs.gov/App/publications/abstract.aspx?ID=67037

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