Download or read book Status Report on the Cost Accounting Standards Program written by United States. General Accounting Office and published by . This book was released on 1976 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book A Quest for Excellence written by United States. President's Blue Ribbon Commission on Defense Management and published by . This book was released on 1986 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Department of Defense implications of financial management issues written by and published by DIANE Publishing. This book was released on 2000 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: As an integral part of an effective budget execution system, an agency is responsible for determining and maintaining its available fund balance. Treasury also has information about activity in the agency's accounts, and Treasury's and the agency's records must be periodically reconciled to determine the actual amount of funds available. This is analogous to reconciling one's personal checking account with the monthly bank statement. DOD weaknesses in accounting for its funds include (1) the inability to reconcile its balances to Treasury's, (2) frequent adjustments of recorded payments from one appropriation to another appropriation account, including to canceled appropriations, (3) problem disbursements-disbursements that are not properly matched to specific obligations recorded in the department's records, and (4) obligated balances that are incorrect or unsupported. As a result of these weaknesses, auditors have been unable to verify DOD's Fund Balance With Treasury and its major components -obligate and unobligated balances. This means that DOD does not know with certainty the amount of funding that is available. This information is essential for DOD and the Congress to be able to determine the status of funds and if unobligated balances are available that could be used to reduce current funding requirements or that could be reprogrammed to meet other critical program needs.

Download or read book Cost Accounting Standard 414 written by United States. General Accounting Office and published by . This book was released on 1987 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Report on the Feasibility of Applying Uniform Cost accounting Standards to Negotiated Defense Contracts written by United States. General Accounting Office and published by . This book was released on 1970 with total page 574 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book A Quest for Excellence written by United States. President's Blue Ribbon Commission on Defense Management and published by . This book was released on 1986 with total page 390 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Defense Outsourcing written by United States. General Accounting Office and published by . This book was released on 1998 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Acquisition Reform written by United States. General Accounting Office and published by . This book was released on 1997 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Defense Management Journal written by and published by . This book was released on 1982 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Accounting for Inventory and Related Property written by United States. Federal Accounting Standards Advisory Board and published by . This book was released on 1993 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Department of Defense progress in financial management reform written by and published by DIANE Publishing. This book was released on with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Management of the Department of Defense written by United States. Congress. Senate. Committee on Governmental Affairs and published by . This book was released on 1983 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Department of Defense written by Asif A. Khan and published by DIANE Publishing. This book was released on 2010-11 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: Major defense acquisition programs (MDAP) are used to acquire, modernize, or extend the service life of DoD¿s most expensive assets, primarily military equipment. A new law required this review of weaknesses in DoD's operations that affect the reliability of financial information for assets acquired through MDAP. To do so, this report identified and reviewed previously reported weaknesses that impair DoD's ability to provide reliable cost information for military equipment acquired through MDAPs, and determined what actions DoD has taken to address them. Includes recommendations. Charts and tables.

Download or read book Contractor Pension Plan Costs written by United States. General Accounting Office and published by . This book was released on 1977 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Performance Management DOD Is Terminating the National Security Personnel System but Needs a Strategic Plan to Guide Its Design of a New System written by and published by DIANE Publishing. This book was released on with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Guide for Monitoring Contractors Indirect Cost written by United States. Office of the Assistant Secretary of Defense (Installations and Logistics) and published by . This book was released on 1974 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Defense Management written by Sharon L. Pickup and published by . This book was released on 2012 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: DOD is estimating and publishing approximate costs for selected types of internally and externally required reports, but in some cases its approach is not fully consistent with relevant cost estimating best practices and cost accounting standards. Specifically, DOD entities have been directed to use the cost estimating tool to capture marginal costs of activities associated with completing a report or study that would not have been performed otherwise. These costs consist of certain manpower costs (such as the prorated salaries of military and civilian personnel based on the time they spent) and nonlabor costs (such as contract services, travel, or printing). DOD currently lacks a means to ensure that organizations are developing cost estimates for all required types of reports and studies, but is taking steps to enhance its ability to monitor the preparation of reports and studies to satisfy reporting requirements, including those for which a cost estimate is required to be generated. DOD's guidance on using the tool identified 10 specific types of reports or studies that require a cost estimate. The guidance states that the DOD component preparing a report or study is responsible for ensuring that a cost estimate, if required, is included. However, the guidance does not include any process or requirement to track whether organizations are developing required cost estimates. According to CAPE officials who developed the tool, they were not directed to ensure that cost estimates have been developed for all required reports and studies, and they added that the cost estimating tool was not designed to track reports and studies that require a cost estimate. These same officials noted that the magnitude of DOD's reporting requirements makes it challenging to identify the universe of these requirements and to track the completion of reports and studies to meet them, including whether cost estimates have been generated. In the past year, DOD has initiated efforts to improve its visibility over its internal and external reporting requirements.