Billing of Depot Maintenance Transactions for Foreign Military Sales

Abstract

The objectives of this audit were to determine whether the Military Departments accurately charged FMS customers for depot maintenance transactions for repair and overhaul of major end items. The announced objective was to review contractual transactions; however, we also included organic transactions (the maintenance work done at the Military Departments' depots) in our review because FMS cases had billings that included both contractual and organic charges. Also, we reviewed the procedures for supporting and documenting each expenditure billed to FMS customers. We also evaluated the internal controls established within the Military Departments to ensure that FMS customers were billed accurately and promptly.

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Document Details

Document Type
Technical Report
Publication Date
Nov 04, 1993
Accession Number
ADA376022

Entities

People

  • Alvin L. Madison
  • Julius L. Hoffman
  • Nancy L. Hendricks
  • Ronald C. Tarlaian
  • Terry L. Mckinney

Organizations

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

Tags

Communities of Interest

  • Ground and Sea Platforms

DTIC Thesaurus Topics

  • Air Force
  • Air Force Facilities
  • Computer Programs
  • Computers
  • Contracts
  • Databases
  • Department Of Defense
  • End Items
  • Financial Management
  • Foreign Military Sales
  • Information Systems
  • Maintenance Costs
  • Management Information Systems
  • Sampling
  • Standards
  • Statistical Samples
  • Statistical Sampling

Readers

  • Defense Financial Management and Audit.
  • Government Contracting/Procurement.