Financial Management: Contracts Classified as Unreconcilable by the Defense Finance and Accounting Service Columbus (Contract DAAA09-81-G-2008-0031)

Abstract

Army contract DAAA09-81-G-2008/0031 was awarded to the Mine Safety Appliances Company (MSA) on May 5, 1983, to provide 542,873 chemical and biological masks to the Army. The procurement contracting office was located at the Tank Automotive and Armaments Command (TACOM) in Rock Island, Illinois. The Army made 101 modifications to the contract during its life and obligated a total of $123.8 million. Defense Contract Management Agency (DCMA), Pittsburgh, Pennsylvania, personnel stated that the former Defense Contract Administration Services Region Philadelphia initially paid the contract until the payment function was transferred to the Defense Finance and Accounting Service (DFAS) Columbus in 1992. The DCMA office in Pittsburgh, administered the contract. The contract was physically completed in 1987. At the time of the audit, the contract had a negative unliquidated obligation (NULO) balance of $103,595 in the Mechanization of Contract Administration Services (MOCAS) system. Because a NULO existed in MOCAS, the contract could not be closed until a full reconciliation was performed.

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Document Details

Document Type
Technical Report
Publication Date
Apr 01, 2005
Accession Number
ADA432537

Entities

People

  • Clarence E. Knight Iii.
  • James L. Kornides
  • John Frawley
  • John K. Issel
  • Karen M. Bennett
  • Paul J. Granetto

Organizations

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

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Accounting
  • Acquisition
  • Business Administration
  • Contract Administration
  • Contracts
  • Department Of Defense
  • Finance
  • Financial Management
  • Governments
  • International Relations
  • Law
  • National Security
  • Navy
  • Payment
  • Procurement
  • United States

Readers

  • Defense Financial Management and Audit.