Military forces (21 - 30 of 1,137 items)
DOD Financial Management: Actions Needed to Address Deficiencies in Controls over Army Active Duty Military Payroll
GAO-13-28: Published: Dec 12, 2012. Publicly Released: Dec 12, 2012.
GAO identified deficiencies in the design of key control procedures relied on by the Army and the Defense Finance and Accounting Service-Indianapolis (DFAS-IN) to detect errors in payroll disbursements to active duty Army military personnel. Specifically, GAO found that the Army's procedures for reviewing Unit Commander Finance Reports (UCFR) do not (1) provide for monitoring of required UCFR revi...
DOD Financial Management: Implementation Weaknesses in Army and Air Force Business Systems Could Jeopardize DOD's Auditability Goals
GAO-12-134: Published: Feb 28, 2012. Publicly Released: Mar 29, 2012.
DOD has invested billions of dollars and will invest billions more to develop and implement its ERPs. The ERPs play a key role in DODs goal of audit readiness by fiscal year 2017. Furthermore, in light of the Secretary of Defenses decision that the Statement of Budgetary Resources is to be audit ready by fiscal year 2014, it is critical that DOD effectively implement the ERPs to suppor...
DOD Financial Management: The Army Faces Significant Challenges in Achieving Audit Readiness for Its Military Pay
GAO-12-406: Published: Mar 22, 2012. Publicly Released: Mar 22, 2012.
The Army could not readily identify the population of Army military payroll accounts given its existing procedures and systems. The Army and DFAS-IN did not have an effective, repeatable process for identifying the population of active duty payroll records. For example, it took 3 months and repeated attempts before DFAS-IN could provide a population of service members who received active duty Army...
DOD Financial Management: Ongoing Challenges with Reconciling Navy and Marine Corps Fund Balance with Treasury
GAO-12-132: Published: Dec 20, 2011. Publicly Released: Dec 20, 2011.
Neither the Navy nor the Marine Corps have implemented effective processes for reconciling their FBWT. The Treasury Financial Manual and DODs Financial Management Regulation require DOD components to perform monthly FBWT reconciliations and maintain detailed reconciliation worksheets and documentation to provide an adequate audit trail for the resolution of differences. GAOs Standards...
DOD Financial Management: Improved Controls, Processes, and Systems Are Needed for Accurate and Reliable Financial Information
GAO-11-933T: Published: Sep 23, 2011. Publicly Released: Sep 23, 2011.
As one of the largest and most complex organizations in the world, the Department of Defense (DOD) faces many challenges in resolving serious problems in its financial management and related business operations and systems. DOD is required by various statutes to (1) improve its financial management processes, controls, and systems to ensure that complete, reliable, consistent, and timely informati...
DOD Financial Management: Ongoing Challenges in Implementing the Financial Improvement and Audit Readiness Plan
GAO-11-932T: Published: Sep 15, 2011. Publicly Released: Sep 15, 2011.
The Department of Defense (DOD) has initiated several efforts over the years to address its long-standing financial management weaknesses and ultimately achieve unqualified (clean) opinions on its financial statements. In 2005, the DOD Comptroller first issued the Financial Improvement and Audit Readiness (FIAR) Plan for improving financial management and reporting. In May 2010, the DOD Comptrolle...
DOD Financial Management: Improvement Needed in DOD Components' Implementation of Audit Readiness Effort
GAO-11-851: Published: Sep 13, 2011. Publicly Released: Sep 15, 2011.
The Department of Defense (DOD) has been required to prepare audited annual financial statements since 1997 but to date, has not been able to meet this requirement. The National Defense Authorization Act of Fiscal Year 2010 mandated that DOD be prepared to validate [certify] that its consolidated financial statements are audit-ready by September 30, 2017. In May 2010, DOD issued its Financial Impr...
DOD Financial Management: Marine Corps Statement of Budgetary Resources Audit Results and Lessons Learned [Reissued on October 17, 2011]
GAO-11-830: Published: Sep 15, 2011. Publicly Released: Sep 15, 2011.
Long-standing weaknesses in Department of Defense (DOD) business processes, systems, and controls have hindered efforts to achieve financial audit readiness. Because DOD relies heavily on budget information for day-to-day management decisions, in August 2009, the DOD Comptroller designated the Statement of Budgetary Resources (SBR) as an audit priority. The U.S. Marine Corps was identified as the...
Air Force Working Capital Fund: Budgeting and Management of Carryover Work and Funding Could Be Improved
GAO-11-539: Published: Jul 7, 2011. Publicly Released: Jul 7, 2011.
Three Air Force depots support combat readiness by providing repair services to keep Air Force units operating worldwide. To the extent that the depots do not complete work at year end, the work and related funding will be carried into the next fiscal year. Carryover is the reported dollar value of work that has been ordered and funded by customers but not completed at the end of the fiscal year....
Department of Defense: Financial Management Improvement and Audit Readiness Efforts Continue to Evolve
GAO-10-1059T: Published: Sep 29, 2010. Publicly Released: Sep 29, 2010.
As one of the largest and most complex organizations in the world, the Department of Defense (DOD) faces many challenges in resolving its pervasive and long-standing financial management and related business operations and systems problems. DOD is required by various statutes to (1) improve its financial management processes, controls, and systems to ensure that complete, reliable, consistent, and...