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NCJ Number: 67392 Add to Shopping cart Find in a Library
Title: AIR FORCE CIVIL ENGINEER COST ACCOUNTING SYSTEM REPORTS SHOULD BE USED MORE EFFECTIVELY
Author(s): ANON
Corporate Author: US Government Accountability Office
United States of America
Date Published: 1980
Page Count: 17
Sponsoring Agency: US Government Accountability Office
Washington, DC 20548
Sale Source: US Government Accountability Office
441 G Street, NW
Washington, DC 20548
United States of America
Language: English
Country: United States of America
Annotation: RESULTS ARE REPORTED FROM A GENERAL ACCOUNTING OFFICE REVIEW OF THE AIR FORCE CIVIL ENGINEER COST ACCOUNTING SYSTEM AT THREE INSTALLATIONS.
Abstract: BECAUSE BASE CIVIL ENGINEERING OFFICIALS DO NOT SUFFICIENTLY ANALYZE REPORTED DIFFERENCES BETWEEN PLANNED AND ACTUAL LABOR HOURS ON PROJECTS, THESE DIFFERENCES ARE NOT BROUGHT TO BASE MANAGEMENT'S ATTENTION FOR CORRECTION. THE REPORTS ARE NOT BEING EFFECTIVELY USED BECAUSE AIR FORCE REGULATIONS DO NOT REQUIRE ANALYSES OF THE STAFF-HOUR VARIANCES. FURTHER, BASE CIVIL ENGINEERING OFFICIALS DO NOT BELIEVE FORMAL POST ANALYSES ARE NECESSARY, SINCE CONTINUOUS PROJECT MONITORING ENABLES THEM TO IDENTIFY PROBLEMS AS THEY OCCUR. HOWEVER, THE CONTINUAL OCCURRENCE OF SIGNIFICANT LABOR-HOUR VARIANCES INDICATES PLANNING OR IMPLEMENTATION PROBLEMS THAT MANAGEMENT IS NOT SOLVING. BASE CIVIL ENGINEERING OFFICIALS CLAIM THESE VARIANCES ARE DUE TO INEXPERIENCED PLANNERS AND INADEQUATELY TRAINED AIRMEN, FACTORS THEY CLAIM ARE BEYOND THEIR CONTROL. THE SECRETARY OF THE AIR FORCE SHOULD BE DIRECTED TO REQUIRE CIVIL ENGINEERING OFFICIALS TO ANALYZE LABOR-HOUR VARIANCES AND CORRECT THE CAUSES. FINDINGS WERE DISCUSSED WITH AIR FORCE BASE PERSONNEL AND AIR FORCE HEADQUARTERS AND DEFENSE OFFICIALS. WHERE APPROPRIATE, THEIR COMMENTS HAVE BEEN CONSIDERED IN PREPARING THE REPORT. (AUTHOR ABSTRACT MODIFIED--RCB)
Index Term(s): Auditing standards; Cost analysis; Evaluation; Financial management; US Air Force; US Government Accountability Office (GAO)
Note: REPORT TO THE SECRETARY OF DEFENSE
To cite this abstract, use the following link:
http://www.ncjrs.gov/App/publications/abstract.aspx?ID=67392

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