Internal Controls: Controls Over Expedited Payments to Defense Suppliers Need Improvement

Abstract

DIA continues to authorize fast pay procedures for purchases of supplies sent to stateside depots, although such practices are not permitted by OMB Circular A-125. Also, one DLA purchasing activity was not complying with the OMB requirement that fast pay contracts in excess of $25,000 be reviewed and approved by the head of the agency. During the 8-month period ending January 31, 1987, this activity awarded 2,300 contracts in excess of $25,000. DLA believes that it will not be required to follow OMB'S requirements until they are incorporated into the Federal Acquisition Regulations. GAO believes that DLA must comply with OMB's requirements irrespective of whether they are incorporated in the Federal Acquisition Regulations.

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Document Details

Document Type
Technical Report
Publication Date
Feb 29, 1988
Accession Number
AD1151733

Entities

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Accounting
  • Acquisition
  • Air Force
  • Computer Communications
  • Computer Networks
  • Computers
  • Contractors
  • Contracts
  • Control Systems
  • Department Of Defense
  • Governments
  • Inventory
  • Inventory Control
  • Logistics
  • Procurement
  • Statistical Samples
  • Supply Depots
  • Test And Evaluation
  • United States

Readers

  • Defense Financial Management and Audit.
  • Educational Psychology
  • Logistics and Supply Chain Management.