Our overall audit objective was to evaluate whether the Department of the Navy correctly obligated funds for ship maintenance and repair. Specifically, we determined whether the Department of the Navy obligated funds for ship maintenance and repair in accordance with applicable Federal and DoD regulations. This report is the second in a series that addresses the obligation of funds for ship maintenance and repair contracts. The first report focused on ship maintenance and repair activities funded by the Commander, U.S. Fleet Forces Command. This report focuses on ship maintenance and repair activities funded by the Commander, U.S. Pacific Fleet. See Appendix A for a discussion of the scope and methodology and prior coverage related to the objective. The Commander, U.S. Pacific Fleet maintenance activities inappropriately obligated funds without identifying a specific, definite need for contingent liabilities on ship maintenance and repair contracts. Because of the inappropriate obligations, approximately $94.8 million of U.S. Pacific Fleet Operation and Maintenance funds were not available for other ship maintenance and repair needs. In addition, Department of the Navy internal controls were not effective, and we found a material internal control weakness. Existing Department of the Navy guidance does not prohibit the obligation of funds without a specific, definite need on ship maintenance and repair contracts. See the Finding for further details on the material internal control weakness.
Obligation of Funds for Ship Maintenance and Repair at the U.S. Pacific Fleet Maintenance Activities
2008
31 pages
Report
Keine Angabe
Englisch
Management Practice , Business & Economics , Marine Engineering , Logistics Military Facilities & Supplies , Auditing , Contracts , Financial management , Maintenance , Fleets(Ships) , Money , Navy , Repair , Ship maintenance and repair , Pacflt maintenance activities , Boa(Basic ordering agreements) , Cbo(Congressional budget office) , Don(Department of the navy) , Fmr(Financial management regulation) , Gao(Government accountability office) , Idiq(Indefinite-delivery indefinite- quantity) , Ig(Inspector general) , Jfmm(Joint fleet maintenance manual) , Msmo(Multi-ship multi-option) , Navsea(Naval sea systems command) , Nmd(Naval maintenance database) , Pacflt(Us pacific fleet) , Phnsy and imf(Pearl harbor naval shipyard and intermediate maintenance facility) , Psns and imf(Puget sound naval shipyard and intermediate maintenance facility) , Rmc(Regional maintenance center) , Stars(Standard accounting and reporting system)
Pacific-coast fleet-maintenance practice
Engineering Index Backfile | 1928
|Engineering Index Backfile | 1959
Engineering Index Backfile | 1959
TIBKAT | 1983
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