Defense Infrastructure: General and Flag Officer Quarters at Pearl Harbor, Hawaii

摘要

This report should be read by DoD housing and accounting officials responsible for the classification, recording, and reporting of maintenance and repair costs associated with family housing. Proper classification and recording is critical for accurate financial statements, and for reporting general and flag officer quarters (GFOQ) costs to Congress. This report is one in a series about GFOQ maintenance and repair costs. According to a Naval Facilities Engineering Command official, the Navy maintained 161 GFOQs in FY 2000, with reported maintenance and repair costs of $8,797,600. We reviewed 17 GFOQs at Pearl Harbor, Hawaii, with budgeted maintenance and repair costs of $1,247,300, to determine whether the Navy had properly classified interior shutter costs as maintenance and repair. The Military Construction Appropriations Act, 2000, section 128, allows GFOQ maintenance and repair costs up to $25,000 annually without prior Congressional notification. However, when notification of proposed spending in excess of $25,000 was accomplished through the Service budget submissions, congressional practice has allowed actual maintenance and repair costs for a particular unit to exceed the approved amount by $5,000 before requiring additional notification.