Quantcast Management Control Objectives

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4.3.7.17 Procedures.  Proceeds from the sale of recyclable materials
are deposited into a special account (**F3875).  This account is not affected by
fiscal year end, so proceeds may be carried forward from one year to the next.
However, if the balance of an installation's net proceeds remaining at the end
of any fiscal year exceeds $2,000,000, the excess must be deposited into the
U.S. Treasury.
4.3.7.18 The proceeds are first applied to cover the costs of
operating the program, including the cost of any equipment purchased for
recycling purposes.
4.3.7.19 If a balance remains after reimbursement of program expenses,
not more than 50% of that balance may be used at the installation for projects
for pollution abatement, energy conservation, and occupational safety and health
activities.  A project funded under the program may not exceed 50% of the amount
established by law as the maximum amount for a minor construction project (i.e.,
the cost of a funded project at this time may not exceed 50% of $200,000, or
$100,000).
4.3.7.20 Any part of the balance remaining after reimbursement of
program expenses may be transferred to a local nonappropriated fund
instrumentality supporting military MWR activities.
4.3.7.21 The Defense Reutilization and Marketing System (DRMS),
represented locally by the DRMO, supports the recycling program by
1.
conducting market research to provide estimates on proceeds from the
sale of materials
2.
providing advice on procedures for collecting, segregating, and
storing materials to optimize sales proceeds
3.
assuming accountability for materials made available for sale
4.
determining whether materials turned in under the recycling program
shall be diverted to a higher priority program [through the
reutilization, transfer, donation, and sale (RTDS) cycle per DoD
4160.21-M)
5.
conducting sales and depositing the proceeds to the program account.
4.3.7.22 Management Control Objectives.  Management control objectives
in operating the recycling program are as follows:
!
to comply with legal restrictions on uses of funds.  The provision for
program budgets and prior authorization of expenditures will ensure
that funds are used only in compliance with the law.
!
to comply with legal limitations on the accumulation of funds and
percentages of fund balances that may be used to finance projects.
The Base Comptroller will adopt appropriate accounting controls to
ensure compliance with these restrictions.
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