Controls Over Billing Customers and Collecting Revenue for Work Performed at Corpus Christi Arny Depot

Abstract

We evaluated the controls for billing customers and collecting revenue at Corpus Christi Army Depot (CCAD) and the Defense Finance and Accounting Service (DFAS) Rock Island. The controls at CCAD did not ensure that it properly billed customers for direct labor and materials. Specifically: 1) Personnel did not always record employee direct labor correctly or have adequate documentation to support it. 2) Supervisors did not always segregate the timekeeping duties. 3) Employees did not certify the time they worked on projects. 4) Supervisors did not always have adequate oversight of contract labor hours, which personnel did not always record correctly. 5) Production controllers did not track material usage and did not consistently order material against the correct projects. 6) Parts managers did not consistently review orders with a Depot Overhaul Factor of 0.00000 for accuracy. 7) Journal voucher preparers did not always have adequate or clearly identified documentation to support cost transfers between projects.

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Document Details

Document Type
Technical Report
Publication Date
Dec 16, 2008
Accession Number
ADA596157

Entities

Organizations

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

Tags

Communities of Interest

  • Human Systems
  • Space

DTIC Thesaurus Topics

  • Accounting
  • Aircrafts
  • Business Administration
  • Contractors
  • Contracts
  • Cost Estimates
  • Department Of Defense
  • Finance
  • Financial Management
  • Governments
  • Life Cycle Management
  • Life Cycles
  • Logistics
  • Maintenance
  • Management Personnel
  • Production
  • Production Control

Readers

  • Defense Financial Management and Audit.
  • Logistics and Supply Chain Management.