About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline



092853 1 (1972-09-25)

handle is hein.gao/gaobacwsq0001 and id is 1 raw text is: 
eptaober  25, 1972


rrigadier General John C. Mchorter,  Jr.
Coczranding General
U.S. Am4ny vtick Xaoratories
Natick, Ilassachusotts, 01760


/ 14


ii


-I


)car General  Icworter$

     The General Accounting Office  has reviewed solecteA areas
of the accounting system  for research and dcvelopment (,&D) at
zne  Iry an Lick La2boratories ( LABS), Uatick, 2asachuuetts, to
deter:ine whether the  sys9tm at ;LAI  conformed to Department of
,  efnse nstructions  (DODI's) and Army ;eulations  (ARIa), an,
a: ther information provied   to            vragcoet was accurate. e did
nQL  evluate the vanagneent   eain of  the systea.

     No   ehave that the accountingy practiceat   1L7CS were con-
clso>Lt aith precribed  policies and 2rocedures  except that proer
         was not ;placed on e::poine a   tccoutitt. We four2 (1) co5t
   -.  ta     not integrated wi    the guneral accounting syotc:a
   2)   certdin accounts des   uigno for recntzilinq obligationz with
         ,vert not being used. Ar; a result t!ASS di  not use cost
  .;  2s the ranagement of its opernat ions, an. cot and other data
  o crted to  hiher lovels of ranageynt  was inAccuriate. Those
  t.xra cero discussed withl you anL4 other r:LAS officials, an'
    * ere advised that appropriate correnctivo action is being or
og i a taken.

     Following is a surmmary of the m]atters3 we discussed.


6po