Management Control of the Department of Defense Overseas Dependents Schools Needs To Be Strengthened

Gao ID: HRD-83-3 November 4, 1982

GAO reported on the need for strengthening management control of the Department of Defense Dependents Schools (DODDS) overseas.

GAO found that the DODDS financial management system does not give managers the timely and accurate information necessary to plan for and control use of the school system's resources. DODDS has no accounting system; at present, accounting services are provided by four organizations. In addition, the school system has no adequate system of internal management controls to ensure, among other things, that receipts are properly accounted for and that goods and services paid for are received. Finally, GAO found that DODDS does not have authority to disburse funds. These conditions deprive management of information needed to ensure that the allotment of funds from the Department of Defense (DOD) is not overexpended.

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.

Director: William J. Gainer Team: General Accounting Office: Human Resources Division Phone: (202) 275-5365


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