Defense Commissary Agency Management of Manufacturer Coupons.

reportActive / Technical Report | Accession Number: ADA372401 | Open PDF

Abstract:

The Defense Commissary Agency DeCA accepts manufacturer coupons from customers at commissary stores. DeCA contracts with a coupon clearinghouse to process the coupons and to invoice manufacturers for the face value of the coupons and a handling fee. Annually, DeCA accepts about 324 million manufacturer coupons with an estimated face value of 215 million. The audit objectives were to determine whether DeCA was efficiently and effectively accounting for and processing manufacturer coupons, and whether current regulations and guidance were complied with and needed. We also evaluated the effectiveness of related management controls.

Author(s):
Young, Shelton R. ; Ryan, Robert J. ; Loder, Walter R. ; Brister, Samuel D. ; Powell, Joseph A.
Author Organization(s):
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
Descriptive Note:
Audit rept.,
Pagination:
0045

Security Markings

DOCUMENT & CONTEXTUAL SUMMARY

Distribution:
Approved For Public Release

RECORD

Collection: TR
Identifying Numbers
Report Number(s):
IG/DOD-95-236
Monitor Series:
IG/DOD
 Subject Terms
Joint Capability Areas:
JCA_5_Command and Control; JCA_5.6_Monitor; JCA_4.5_Operational Contract Support; JCA_4.5.1_Contract Support Integration; JCA_5.6.3_Assess Achievement of Objectives; JCA_5.6.1_Assess Compliance with Guidance; JCA_4.7.2_Installation Services; JCA_4.7_Base and Installations Support; JCA_1.2.5_Lessons Learned; JCA_5.2.3_Share Knowledge and Situational Awareness; JCA_5.2_Understand; JCA_6.4.1_Secure Information Exchange; JCA_6_Net Centric; JCA_8_Building Partnerships; JCA_8.2_Shape; JCA_6.4_Information Assurance; JCA_8.2.3_Build the Capabilities and Capacities of Partners and Institutions; JCA_4_Logistics; JCA_5.3_Planning; JCA_4.3_Maintain; JCA_6.1_Information Transport
Communities of Interest:
Human Systems
Descriptor(s):
*MANAGEMENT PLANNING AND CONTROL, *PROCESSING, *EFFICIENCY, *AUDITING, DEPARTMENT OF DEFENSE, MILITARY FACILITIES, MANUFACTURING, DEFENSE SYSTEMS, MANAGEMENT, REGULATIONS
Field(s)/Group(s):
Administration and Management, Economics and Cost Analysis
Keyword(s):
*MANUFACTURER COUPONS, DEFENSE COMMISSARY AGENCY, AQ I00 04 0929
Report Date:
1995 Jun 15
Creation Date:
2000 Jan 27