Defense Infrastructure: General and Flag Officer Quarters at Pearl Harbor, Hawaii

Abstract

This report should be read by DoD housing and accounting officials responsible for the classification, recording, and reporting of maintenance and repair costs associated with family housing. Proper classification and recording is critical for accurate financial statements, and for reporting general and flag officer quarters (GFOQ) costs to Congress. This report is one in a series about GFOQ maintenance and repair costs. According to a Naval Facilities Engineering Command official, the Navy maintained 161 GFOQs in FY 2000, with reported maintenance and repair costs of $8,797,600. We reviewed 17 GFOQs at Pearl Harbor, Hawaii, with budgeted maintenance and repair costs of $1,247,300, to determine whether the Navy had properly classified interior shutter costs as maintenance and repair. The Military Construction Appropriations Act, 2000, section 128, allows GFOQ maintenance and repair costs up to $25,000 annually without prior Congressional notification. However, when notification of proposed spending in excess of $25,000 was accomplished through the Service budget submissions, congressional practice has allowed actual maintenance and repair costs for a particular unit to exceed the approved amount by $5,000 before requiring additional notification.

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Document Details

Document Type
Technical Report
Publication Date
Jul 01, 2002
Accession Number
ADA403145

Entities

Organizations

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

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Accounting
  • Acquisition
  • Air Force
  • Business Administration
  • Congress
  • Construction
  • Department Of Defense
  • Families (Human)
  • Financial Management
  • General Officers
  • Governments
  • Historic Preservation
  • International Relations
  • Maintenance
  • Second World War
  • United States
  • Word Processors

Readers

  • Facility/Structural Engineering.
  • Public Financial Management and Budgeting