Administration of Resale Stock Merchandise Contracts at the Defense Commissary Agency
Abstract
The initial objectives of the audit were to evaluate DeCA contract administration functions for resale stock merchandise contracts, to determine whether regulations and guidance were adequate and complied with, and to evaluate the effectiveness of related internal controls. Contract administration functions for the resale stock merchandise contracts were segregated among the service centers, regions, and commissary stores. Because of that segregation, the changing structure and content of the DeCA resale stock merchandise contracts, and the consolidation of contract administration procedures, we modified our objectives to address the adequacy of DeCA policies and procedures for selective administrative functions related to resale stock merchandise contracts. Specifically, we evaluated the adequacy of policies, procedures, and implementation for pricing, ordering, receiving, and paying for resale stock merchandise and the effectiveness of related internal controls. Additionally, we evaluated the implementation of the internal management control program established by DeCA as it related to the audit objectives.
Document Details
- Document Type
- Technical Report
- Publication Date
- Mar 08, 1995
- Accession Number
- ADA372769
Entities
People
- Denise E. Baldridge
- Henry Adu
- John Yonaitis
- Robert J. Ryan
- Shelton R. Young
Organizations
- Office of the Inspector General, U.S. Department of Defense