Improper Adjustments to Fiscal Year 1972 Other Procurement, Army Appropriation

Gao ID: FGMSD-77-80 September 28, 1977

A review was conducted of financial management problems in the Department of the Army which have led to violations of the Antideficiency Act in several procurement appropriations.

The Army made unsupported accounting adjustments to its fiscal year (FY) 1972 Other Procurement, Army account, improperly increasing fund resources to $33 million. These entries involved $16.7 million at the Electronic Command and $16.3 million at the Finance and Accounting Center. The Army could not provide adequate support for recording the entries.

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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