Audit Report. Documentation of Reimbursable Foreign Military Sales Transactions.

Abstract

We are providing this final report for your information and use. The report addresses the issue of whether adequate documentation was maintained to support reimbursable foreign military sales transactions. DoD Directive 7650.3 requires that all audit recommendations be resolved promptly. Reimbursable foreign military sales (FMS) transactions are expenditures for which the U.S. Government has made a monetary investment in the sale before the FMS customer makes payment. Reimbursable transactions include stock issues from DOD inventories and contractual depot maintenance expenditures for the repair and return of Defense articles. From October 1, 1986, to September 30, 3, 711 FMS cases had reimbursable transactions amounting to $2.7 billion. We reviewed 187 high-dollar value FMS cases that had reimbursable transactions valuednat $640.1 million

Document Details

Document Type
Technical Report
Publication Date
Dec 17, 1992
Accession Number
ADA270390

Entities

Organizations

  • Office of the Inspector General, U.S. Department of Defense

Tags

DTIC Thesaurus Topics

  • Directives
  • Foreign Military Sales
  • Governments
  • Inventory
  • Investments
  • Maintenance

Fields of Study

  • Business

Readers

  • Defense Financial Management and Audit.