Navy Needs To Insure That Improper Cost Transfers Stop

Gao ID: FGMSD-76-48 November 29, 1976

Many Navy organizations have industrial fund accounting systems, which have improperly transferred costs from one project to another.

This has resulted in distortion of costs of products and services, unauthorized reprogramming actions, and illegal charging of costs. Navy has prescribed new controls to stop the improper

Recommendations

Our recommendations from this work are listed below with a Contact for more information. Status will change from "In process" to "Open," "Closed - implemented," or "Closed - not implemented" based on our follow up work.

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