Augmentation of Operations and Maintenance Funds by The Naval Supply Systems Command
Abstract
The audit objectives were to determine the source and extent of the augmentation of operations and maintenance funds, if the funds were spent for authorized purposes, and if other appropriation accounts should be adjusted. We reviewed accounting records and reports at NAVSUP; the Navy Accounting and Finance Center, Washington, D.C.; the Navy Regional Finance Center, Washington, D.C.; the Ships Parts Control Center, Mechanicsburg, Pennsylvania; and the Naval Publications and Forms Center, Philadelphia, Pennsylvania. We reviewed plant clearance information submitted by 15 SUPSHIP's that included the amount of Government property that was turned over to 2 NAVSUP contractors. We also reviewed accounting reports from the Standard Accounting and Reporting System (STARS) that pertained to expenditure information for Operations and Maintenance, Navy (OMN) appropriation 17 1804, subheads .973R, .97SA, and .97SB, for fiscal years 1984 through 1988 and through April of fiscal year 1989.
Document Details
- Document Type
- Technical Report
- Publication Date
- Jun 05, 1990
- Accession Number
- ADA382347
Entities
Organizations
- Office of the Inspector General, U.S. Department of Defense