Foreign Military Sales: O & MN Appropriations are Subsidizing Accessorial Costs.

Abstract

The rapid expansion of the Foreign Military Sales (FMS) program during the 1970's dramatized the need for adequate measures to recoup the costs of sales of defense stocked material. In implementing FMS cases, the U.S. Navy uses the same resources and support organizations that are employed to manage and implement U.S. Navy support programs. To reimburse the Operations and Maintenance, Navy, appropriated funds used to finance the FMS transactions, a universal language must be used to transmit expenditure information to the billing, collecting and accounting activity, the Security Assistance Accounting Center. Accuracy of the information is critical for the full recoupment of expenditures. This thesis addresses problems associated with the accuracy of expenditure information for the recoupment of packing, crating, handling and transportation costs incurred by U.S. Navy activities. To improve the accuracy of expenditure information, recommendations are made for the Navy to use the previously established transportation billing code.

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Document Details

Document Type
Technical Report
Publication Date
Sep 01, 1981
Accession Number
ADA112799

Entities

People

  • Dennis W. Koch

Organizations

  • Naval Postgraduate School

Tags

Communities of Interest

  • Air Platforms
  • Ground and Sea Platforms
  • Weapons Technologies

DTIC Thesaurus Topics

  • Accounting
  • Accuracy
  • Agreements
  • Aircrafts
  • Computer Programs
  • Congress
  • Contracts
  • Department Of Defense
  • Financial Management
  • Foreign Military Sales
  • Government (Foreign)
  • Governments
  • International Organizations
  • Law
  • Logistics
  • Organizational Structure
  • United States

Readers

  • Defense Financial Management and Audit.
  • Government Contracting/Procurement.
  • Logistics and Supply Chain Management.