United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office National Security and International Affairs Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 1996-04-24 monographic deposited born digital 10 p. GA 1.13:NSIAD-96-113 https://www.govinfo.gov/app/details/GAOREPORTS-NSIAD-96-113 P0b002ee18037c51d f:ns96113 DGPO 2010-08-12 2011-03-28 GAOREPORTS-NSIAD-96-113 machine generated eng fdlp REPORT GAOREPORTS-NSIAD-96-113 NSIAD-96-113 Military downsizing Federal agency reorganization Defense cost control Defense operations Financial management Military facilities Federal agency accounting systems Facility construction Hawaii Memphis (TN) San Antonio (TX) Lexington (KY) Newark (OH) Rantoul (IL) Lawton (OK) Seaside (CA) Letter Report NSIAD

GAO reviewed the Department of Defense's (DOD) plan to open new finance and accounting offices.<p/>GAO found that: (1) the Defense Finance and Accounting Service (DFAS) estimated that it needed 16 finance and accounting offices to support DOD finance and accounting operations; (2) by limiting the number of offices to 16, DOD could maintain its projected savings of $120 million and avoid spending $51 million in construction costs; (3) DOD has proceeded with its plan to open 21 finance and accounting offices; and (4) Congress did not require DOD to revise its plan to open 21 offices, but DFAS and the Under Secretary of Defense (Comptroller) may have misinterpreted the language of an authorization act to mean that it was required to open the unnecessary offices rather than allowed to open them without congressional approval. https://www.govinfo.gov/content/pkg/GAOREPORTS-NSIAD-96-113/html/GAOREPORTS-NSIAD-96-113.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-NSIAD-96-113/pdf/GAOREPORTS-NSIAD-96-113.pdf GAO/NSIAD-96-113 https://www.govinfo.gov/app/details/GAOREPORTS-NSIAD-96-113 Letter Report GAO/NSIAD-96-113; DOD Infrastructure: DOD Is Opening Unneeded Finance and Accounting Offices; Military downsizing Federal agency reorganization Defense cost control Defense operations Financial management Military facilities Federal agency accounting systems Facility construction Hawaii Memphis (TN) San Antonio (TX) Lexington (KY) Newark (OH) Rantoul (IL) Lawton (OK) Seaside (CA) Title 31 Section 720 31 U.S.C. 720