Armed Forces Recreation Center-Europe

Abstract

The audit was performed in response to DoD Hotline allegations concerning the facility management and contracts for the Armed Forces Recreation Center-Europe (AFRC). AFRC supports the U.S. European Command by providing recreation, hospitality, and other morale and welfare enhancing activities. Army Regulation 215-1, update 16, "Administration of Army Morale, Welfare, and Recreation Activities and Nonappropriated Fund Instrumentalities," October 10, 1990, establishes a system to categorize activities according to their relationship to the Army mission and their ability to be financially self-sustaining. Self-sustaining businesses capable of funding most of their own expenses are Category C activities and should receive very limited direct appropriated fund support. A review conducted by Pannell, Kerr, Forster in 1984 stated that AFRC was not self- sufficient or cost-effective. A financial statement report for FY 1992 disclosed that AFRC depends on appropriated fund support for its continued operations. The nonappropriated fund financial statements also reported that AFRC operated with a FY 1992 nonappropriated fund loss of about $0.31 million after depreciation.

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Document Details

Document Type
Technical Report
Publication Date
Feb 28, 1994
Accession Number
ADA375488

Entities

Organizations

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

Tags

DTIC Thesaurus Topics

  • Business Administration
  • Contract Administration
  • Contractors
  • Contracts
  • Cost Estimates
  • Department Of Defense
  • Economic Analysis
  • Engineering
  • Financial Management
  • Fire Extinguishers
  • Law
  • Management Personnel
  • Money
  • Organizational Structure
  • Personnel Management
  • Procurement
  • Recreation

Readers

  • Aerospace logistics and air mobility.
  • Defense Financial Management and Audit.