Implementation of Special Cost Accounting and Reporting Requirements by Depot Maintenance Activities
Abstract
This audit was initiated at the request of the Director of Maintenance Policy, Office of the Assistant Secretary of Defense (Production and Logistics), to evaluate the preparation of maintenance cost accounting and production reporting data prepared by DoD maintenance activities. The House of Representatives conference report that accompanied Public Law 99-500 requires that the DoD provide the Senate and House Appropriations Committees an annual report describing the output and unit cost of major weapons systems repaired, overhauled, or modified in the DoD organic and contractor depot maintenance activities. In FY 1990, DoD reported to Congress total depot maintenance costs of $14.7 billion. Our primary audit objective was to determine if DoD organic and contractor-operated weapons systems depot maintenance activities have implemented the special cost accounting and reporting requirements for depot maintenance contained in Chapter 76 of the DoD Accounting Manual. Another objective to determine if the activities implemented effective uniform cost accounting systems was excluded from our audit because the Defense Contract Audit Agency was performing audits of the Military Departments' cost accounting systems. We also evaluated the applicable internal controls.
Document Details
- Document Type
- Technical Report
- Publication Date
- Sep 20, 1993
- Accession Number
- ADA376243
Entities
People
- Christian Hendricks
- Evelyn Walters
- J. J. Delino Jr.
- Shelton R. Young
- Tilghman A. Schraden
Organizations
- Office of the Inspector General, U.S. Department of Defense