The following operational activities were taken from the Historical Reports of the 3084th Aviation Depot Group, recently declassified by the Department of Energy, the Department of Defense, and the United States Air Force.



(1 Jan - 30 June 1956)

            Other than the large volume of financial statements, cost analysis reports, real property reports, manhours and general statistical accounting, this Division was kept practically exclusively busy with the last half of the FY 56 Financial Plan Revisions.

            Starting with the second revision of the FY 56 Financial Plan which was forwarded to Hq, AMC, on 29 December 1955, just prior to the beginning of this period, there was a dizzy whirl of revisions, cut-backs, increases, allotment estimates, obligation estimates, and through it all, work was completed on the FY 57 Budget Estimate.

            Starting on 6 January 1956, we were advised by TWX and letter to expect approximately $50,000.00 less than our anticipated needs for the remainder of FY 56. Immediately, special funding charts were prepared and submitted during the week of 13-19 January 1956 to substantiate the previously submitted revisions.

            During the week of 3-9 February 1956, a TWX was received from Hq, AMC, advising that our Budget Authorization for the balance of FY 56 had been increased by approximately $30,000.00. This still left us approximately $20,000.00 short of our estimates. At the same time, a letter was received from Hg, 3079th ADW, informing us of discrepancies in the Revised Financial Plan and requesting personnel to represent the 3084th ADG at a conference at AMC early in March 1956.

            Upon receipt of the above letter, we immediately prepared and thoroughly checked the Third Quarter Revision of the FY 56 Financial Plan.

            We were again advised during the week of 10-16 February 1956 that no additional funds were available, nor would any be forthcoming.

            At the same time that other preparations were being made to be able to fully substantiate the Third Quarter Revisions at the conference, the Fourth Quarter Revision was prepared to be hand-carried to the conference. On 2 April 1956, MAJOR HAWLEY hand-carried the Fourth Quarter Revision to the FY 56 Financial Plan and the FY 57 Financial Plan to Hq, AMC.  Word was received from that conference that if any FY 57 projects could be contracted for in FY 56, Hq, AMC would have the money to cover them.  Advice of Allotments was received giving us authority to obligate up to $500,100.00 in FY 56.  Authorization had been received on 11 March 1956 for an increase of $72,900.00 in annual authorization, if funds were obligated not later than 15 May 1956.

            We were forced to advise Hq, 3079th ADW that this installation would be unable to obligate any additional funds as of 12 April 1956. As of 24 April 1956, the status of obligations was submitted to Hq, AMC, and weekly reports of obligations were submitted to them until the close of this period.

            The FY 58 Budget Estimate was submitted on 14 June 1956 to Hq, AMC and Hq, 3079th ADW. 

            During this period, audits were performed by the Resident Auditor, Westover AFB, Massachusetts, on the following accounts:

                                SBAFS NCO Open Mess
                                Real Property Records
                                Unliquidated Obligations.

            Discrepancies were corrected in preparation for subsequent audits.

(1 July - 31 December 1956)

            Other than the usual large volume of financial statements, cost analysis reports, real property reports, manhours and general statistical accounting, this Division was kept practically exclusively busy during the first half of this period with Post-Closing Trial Balances, Allotment Reports and accounting for the funds allocated the previous fiscal year.

            Appropriation Reimbursement Reports, Medical Expense Reports, Real Estate Facilities Report, Quarterly Expense Report, Prior Year Status of Allotment Reports and Fiscal Year 56 Closing Trial Balance, among others, took full time work, plus many night hours during July and early August 1956.

            Review of station allocation of funds, control and use of such monies and revision of procedures to keep abreast of mission changes occupied much of the period from September through October.

            All fiscal accounts, supply and communications accounts, were audited by the audit team from Westover AFB during this period. This Division vas headquarters for the audit team, and many discussions regarding legal procedures were held.

            Personnel placement was helpful during this period, and with adequate personnel for assignment of all duties, routine methods were established. The organization functioned smoothly without major difficulties.

            During this period, regular annual edits and interim audits were performed on the following:


            Audit No.                            Activity

            E50-416-13                 Special Weapons Supply Account
            E50-396-14                 Unit Supply Account - UAL 6000
            E50-336-15                 Communications Activity
            E50-316-16                 Appropriation Accounting - Station
            E50-396-17                 Consolidated Unit Supply Records
            E50-666-18                 Consolidated Non-Appropriated Fund
            E50-686-19                 Stony Brook Officers Open Mess
            E50-306-31                 Installation Engineering Activity

            INTERIM AUDITS

            Audit No.                    Activity

            E50-366-3                 Food Service Activity
            E50-306-4                 Installation Engineering Activity
            E50-296-5                 Air Force Accounting System

(1 Jan - 30 June 1957)

            In early January a new type ledger was established for recording of sales slips, and maintained by the expense accounting section.  The second revision to annual financial plan was submitted to Headquarters AFC at this time.

            Mr. Fortier and T/Sgt Stringer attended the Accounting Workshop Conference at Fairfield Air Force Station, California from 21 January 1957 through 26 January 1957.  Upon their return a meeting was held between the Budget and Accounting Division and AIO so establish accounting responsibilities in regards to implementation of AFR 93-261 on 1 March 1957.

            Due to the fact that approximately $15,000.00 was required for shipment of excess vehicles during this period more stringent controls on obligation of funds in other categories were exercised.  This office was notified that an acute shortage of funds existed throughout and extreme care was exercised on obligations during the latter part of FY 1957.  All operating agencies were made aware of extreme shortage of funds.  A "live off the shelf" policy on operating supplies was implemented.

            Work was completed on reconciliation of UAL property between the Budget and Accounting Office and Station Supply.

            Standard Wing Forms 49 and 50, covering individual estimate for PCS intra-Command Travel and Document Routing Slips were received from Headquarters, 3079th Aviation Depot Wing and use of said forms was implemented by this office.

            Mr. Bowler and T/Sgt McElroy of the Auditor's Office made a visit to this office on 25 February 1957 to review inventory accounts in connection with Station Supply Audit.  Procedures in effect were considered adequate.

            A message was received from Headquarters, AMC, on 5 March 1957 establishing a semi-monthly status of funds report, RCS: AMC-C68, to be submitted during the remainder of FY 1957.  Above reporting requirements were subsequently cancelled by AMC.

            FY 1958 Financial Plan for this organization was submitted to Headquarters AMC, on March 1957.  The plan had been coordinated with other staff agencies to insure completeness.

            In accordance with AFR 177-16 and Public Law 663, Section 1311 certificates of familiarization with above directives were prepared and distributed to operating agencies concerned on 19 March 1957.

            Audit of appropriation accounting procedures and status of un-liquidated obligations was conducted during period of 1 April through 5 April 1957.  Audit report indicated procedures were adequate and un-liquidated obligations were considered firm.

            Captain Wells and Mr. Coomer of the 3079th Budget Division visited this office during period 1 through 5 April 1957.  An audit of UAL accounts was conducted by the Resident Auditor's Office.  Comments were favorable.

            The Budget and Accounting Division was moved to the basement of Building 101 on 29 April 1957.  This move afforded more space and better working area for accounting personnel.

            "N" and "P" type worksheets were submitted to Headquarters, AMC on 14 May 1957.  "S" type worksheets were forwarded to Headquarters AMC on 28 March 1957.

            An audit of the Officer's Open Mess account was completed on 25 May 1957. General condition was satisfactory, and the discrepancies noted have been corrected.

            This division received correspondence from 3079th Aviation Depot Wing relative to shortage of P438 funds on 28 May 1957.  The 3079th Aviation Depot Wing was notified on 3 June 1957 of $9400.00 excess P438 funds. Above $9400.00 excess funds were withdrawn 11 June 1957.

            FY 1959 Budget Estimate was submitted to Headquarters, 3079th Aviation Depot Wing on i3 June 1957.  All staff agencies had coordinated on the budget estimate prior to its submission.

            Captain Wells, 3079th Aviation Depot Wing visited this office from 26 through 28 June 1957 for purpose or coordinating with personnel of this station in regards to certificate required by Section 1311, Public Law 663.

            This division was inspected by the Group Training Officer on 27 June 1957 in regards to OJT and Proficiency Training Records.  This was the fourth training survey conducted during this period.   Records and files maintained were considered adequate.


            During the period 1 January through 30 June 1957 an intensive cross training program was conducted in the Budget and Accounting Division resulting in the promotion of four airmen on 1 June 1957.

            A problem area existed, for a time, in the maintenance of the non-appropriated funds due to the loss of two bookkeepers in a two month period.  However, this problem was eliminated with the hiring of a civilian (female) with bookkeeping knowledge.  Procedures nave been established which reduce the area for errors in the expense and appropriation accounting.

            Due to reduction in the funds requested for operation or the station it was necessary to drastically curtail operations during the latter part of the fiscal year.

            The overall operation of the Budget and Accounting Division was satisfactory as reflected in audit reports.

(1 July - 31 December 1957)

            An audit of Fiscal Year and accounts was conducted by personnel from the Resident Auditor's Office during the week of 6 July through 12 July 1957. These accounts were determined to be complete and accurate.

            The Fiscal Year end status of allotment reports and the Fiscal Year end appropriation reimbursement report were submitted to Headquarters, AMC on 10 July 1957.

            A pre-closing trial balance was submitted to Headquarters, AMC with an analysis of accounts receivable as an attachment, and an analysis of Delinquent Inter-Departmental Accounts Receivable was submitted to Headquarters, USAF.  Four messages were received from 3079th Aviation Depot Wing outlining and establishing budget ceilings for Operation and Maintenance Appropriation expenditures for first quarters of Fiscal Year 1958.

            A message was received from Headquarters, AMC reducing our first quarter Fiscal Year 58 Operation and Maintenance appropriation from $175,000 to $160,000.  The Station's budget Review Committee met on 9 August 1957 to discuss possible areas where reduction could be made.

            The Resident Auditors completed an audit of General Ledger; Special Register; and the Expense and Appropriation Accounting procedures.  No discrepancies were noted and accounting personnel were commended for their excellent maintenance of accounting records.

            Mr. Fortier (Civilian) and T/Sgt William D. Roach departed on TDY on 23 August 1957 to attend the Budget and Accounting Workshop Conference at Rushmore Air Force Station.  Mr. Fortier and T/Sgt. Roach returned from TDY 3 September 1957.  A TDY Visit Report covering the above conference was submitted to the Station Commander in compliance with Station Regulation 11-4.

            A meeting was held on 12 September 1957 with the Deputy Commander, 814th Air Base Group, Westover Air Force Base, relative to procedures for control of obligations.  Westover Procurement office could not comply with our request and upon receipt of official word from Westover Air Force Base, Headquarters, 3079th Aviation Depot Wing was so advised.

            A letter from the Commander, 3079th Aviation Depot Wing advised us of our second quarter obligation and expenditure ceilings, and no difficulty was experienced in remaining within these ceilings.

            Status of funds charts were prepared on 24 September 1957 reflecting commitments, obligations, and expenditures of Operation and Maintenance funds.

            On 1 October 1957 a new type supply authorization and funds status card was put into use.  This new type card eliminated the use of a locally reproduced fund allocation form and provides the division chiefs with an accessible record of funds, their balance, and the amount expended.

            An emergency long distance call was made to Wing requesting additional P531.10 (?)  funds, and verbal approval was received for an additional $2,000.

            Instructions for submission of the first revision to the annual financial plan were received on 9 October 1957 from Headquarters, AMC, and the revision was due in Wing Headquarters not later than 25 October 1957.

            A revision to the annual financial plan for P531.10 (?) was forwarded to Wing Headquarters showing an increase of $6,000 over the original financial plan.

            The first revision to the annual financial plan was approved by the Station Budget Review Committee on 15 October 1957.  This revision was then forwarded to Wing Headquarters.

            A reconciliation of expendable supply and fuel oil inventories was accomplished between this division and Station Supply on 6 November 1957.

            On 12 November 1957 a new Station policy en preparation and processing of Central Non-appropriated Welfare Funds purchase orders and receiving reports was implemented.

            Captain Robert Wells, Wing Budget Officer, was called on 23 November 1957 relative to the approval of special projects included in the revision of the annual financial plan, totaling $46,200. for replacement of water pipes in various buildings in the Administrative Area.  Our investigation revealed that the projects were approved and an advice of allotment is to be forwarded this Headquarters.  However, our second quarter obligation ceiling was not increased by approval of these projects.

            An analysis of the expendable supply inventory was completed on 26 November 1957, resulting in alignment of general ledger balances and activity balances.

            A report on the minimum estimated obligation requirements was forwarded to Headquarters, AMC in compliance with their Message Number MCCBOB-11-98-B (?).

            A message was received from Wing Headquarters advising that obligation and expenditures ceilings pertaining to Project Barrelhead wore rescinded. However, this did not authorize our filling of positions abolished as a result of Project Barrelhead.

            An analysis of military personnel cost in expense accounting was conducted by T/Sgt. Roach on 16 December 1957, and numerous errors were noted which required corrective action.  This action has been completed.


            The problem which existed in the maintenance of Non-Appropriated Fund records during the period 1 January 1957 through 30 June 1957 was eliminated for a short tine.  However, during November we had another change of bookkeepers and therefore, we are currently undergoing another training period.  It is anticipated that non-appropriated fund accounts will again be current by 17 January 1958.  It was brought to the attention of this division that there was some difficulty being experienced as a result of Project Barrelhead, particularly with respect to janitorial services for the Headquarters Building. Since the limitation of funds for payment of civilian personnel has been lifted, it is anticipated that an effort will be made to obtain authorization to overhire one janitor.

            The overall operation of the Budget and Accounting Division, as reflected in audit reports, was satisfactory.

(1 Jan - 30 June 1958)

            During the period 3 thru 13 January 1958 the civilian bookkeeper for the Consolidated Nonappropriated Welfare Fund, the Officers' Open Mess, and the NCO Open Mess was relieved of her duties and personnel of the Accounting Division assumed these responsibilities during off-duty hours.  This move was necessary due to the bookkeeper's lack of experience.  The accounts have been adjusted and are currently in excellent condition as attested by a recent audit.

            An audit of general accounting records and procedures was completed by the Westover Air Force Base Resident Auditor on 19 February 1958. No discrepancies were noted.

            A request was submitted and received in the amount of $4,000.00 from the Air Materiel Command Welfare Council as this Station's pro-rata share for the construction of the Westover Air Force Base Golf Course.

            The Fiscal Year 1959 Financial Plan was submitted on 5 March, requesting $670,400.00 for this Station.

            An audit of the Officers' Open Mess was made by the Westover Air Force Base Resident Auditor.  Only minor discrepancies were noted and corrective action was completed immediately.

            The third revision to FY 1958 Financial Plan was submitted to Headquarters, 3079th Aviation Depot Wing revising the previous estimate to $688,400.00.

            Personnel of the Budget & Accounting Division were transferred from Support Squadron to the Headquarters Squadron effective 16 June 1958.

            Revisions to AFM 170-6, Comptroller, Functions and Responsibilities; AFM 170-7 Comptroller, USAF Account Structure and Codes; AMCM 177-1, and AFM 170-5 pertaining to Installation Engineer Cost Accounting are currently being implemented at this Station.  See the Installations portion of this history for further details.