Defense Commissary Agency Management of Manufacturer Coupons.

Abstract

The Defense Commissary Agency (DeCA) accepts manufacturer coupons from customers at commissary stores. DeCA contracts with a coupon clearinghouse to process the coupons and to invoice manufacturers for the face value of the coupons and a handling fee. Annually, DeCA accepts about 324 million manufacturer coupons with an estimated face value of $215 million. The audit objectives were to determine whether DeCA was efficiently and effectively accounting for and processing manufacturer coupons, and whether current regulations and guidance were complied with and needed. We also evaluated the effectiveness of related management controls.

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Document Details

Document Type
Technical Report
Publication Date
Jun 15, 1995
Accession Number
ADA372401

Entities

People

  • Joseph A. Powell
  • Robert J. Ryan
  • Samuel D. Brister
  • Shelton R. Young
  • Walter R. Loder

Organizations

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

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Accounting
  • Air Force
  • Air Force Facilities
  • Business Administration
  • Commerce
  • Contractors
  • Contracts
  • Department Of Defense
  • Finance
  • Financial Management
  • Governments
  • Information Systems
  • Military Operations
  • Money
  • National Security
  • Navy
  • United States

Readers

  • Defense Financial Management and Audit.
  • Industrial Economics
  • Structural Health Monitoring of Composite Structures.