Fees and Surcharges Assessed on Afghanistan Security Forces Fund Orders Need Improved Cost Accounting

Abstract

We are providing this report for review and comment. We evaluated the fees and surcharges assessed by DoD components on orders funded by Afghanistan Security Forces Fund (ASFF) appropriations and whether the components supported the fees and surcharges with actual costs. DoD components generally identified actual costs to support the fees and surcharges assessed when fulfilling ASFF orders. However, the Defense Security Cooperation Agency needed to improve its cost accounting for the $2.8 billion in three Foreign Military Sales Trust Fund surcharge accounts to ensure that its surcharge rates were reasonable estimates of actual expenses and that it paid transportation expenses from the proper source of funding. We considered management comments on a draft of this report when preparing the fmal report.

Open PDF

Document Details

Document Type
Technical Report
Publication Date
Sep 19, 2012
Accession Number
ADA564928

Entities

Organizations

  • United States Department of Defense

Tags

DTIC Thesaurus Topics

  • Accounting
  • Afghanistan
  • Business Administration
  • Contract Administration
  • Department Of Defense
  • Engineering
  • Finance
  • Financial Management
  • Foreign Military Sales
  • Governments
  • Information Systems
  • Management Personnel
  • Military Equipment
  • National Security
  • Security
  • United States
  • United States Transportation Command

Readers

  • Defense Financial Management and Audit.
  • Military and Counterinsurgency Studies.