United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office Accounting and Information Management Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 1994-06-22 monographic deposited born digital GA 1.13:AIMD-94-132 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-94-132 P0b002ee18037ef30 f:ai94132 DGPO 2010-08-12 2011-03-23 GAOREPORTS-AIMD-94-132 machine generated eng fdlp REPORT GAOREPORTS-AIMD-94-132 AIMD-94-132 Cost accounting Financial records Revolving funds Funds management Industrial funds Overhead costs Fees Federal agency accounting systems Accountability Internal controls Defense Business Operations Fund Letter Report AIMD The primary goal of the Defense Business Operations Fund is to focus management attention on the total cost of carrying out critical Defense Department (DOD) business operations and the management of those costs. A basic principle of the Fund is to set prices that recover the total costs of providing goods and services to its customers. This report (1) describes the process used to develop the Fund's fiscal year 1995 prices, (2) identifies major reasons Fund prices have increased, (3) identifies major reasons the Fund has continued to incur operating losses, and (4) provides information on the adequacy of the Fund's budget and financial reports. GAO limited its review to depot maintenance and supply operations, the Fund's largest business areas, which will account for $51 billion, or 66 percent, of the Fund's estimated revenues in fiscal year 1995. https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-94-132/html/GAOREPORTS-AIMD-94-132.htm GAO/AIMD-94-132 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-94-132 Letter Report GAO/AIMD-94-132; Defense Business Operations Fund: Improved Pricing Practices and Financial Reports Are Needed to Set Accurate Prices; Cost accounting Financial records Revolving funds Funds management Industrial funds Overhead costs Fees Federal agency accounting systems Accountability Internal controls Defense Business Operations Fund