Comparison between Navy and Army implementation of SIOH and recommendations for Navy implementation
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This report compares the Naval Facilities Command (NAVFAC) implementation and financial management of supervision, inspection and overhead (SIOH) with the implementation and financial management of Supervision and Administration (S&A) by the U.S. Army Corps of Engineers (USACE) based on available documentation and instructions. This analysis finds no major differences in implementation that would benefit the Navy. Based on this analysis, the authors recommend updating and revising the NAVSO P-1570 Military Construction Financial Management Handbook.
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