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Financial Management: Problems in Accounting for DOD Disbursements

AFMD-91-9 Published: Nov 09, 1990. Publicly Released: Nov 09, 1990.
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Highlights

GAO reviewed the military services' accounting problems with cross-disbursements, focusing on cross-disbursements that the Department of State made on behalf of the services.

Recommendations

Recommendations for Executive Action

Agency Affected Recommendation Status
Department of Defense The Secretary of Defense should require that a single numbering structure be made an integral part of the DOD CIM program.
Closed – Implemented
The single numbering concept has been incorporated in the CIM initiative for use in conjunction with other functional requirements in accomplishing CIM objectives.
Department of Defense The Secretary of Defense should incorporate the single numbering coding structure in all service feeder systems that will support and provide information to the DOD-wide standard accounting and finance systems to be developed as a result of the CIM program.
Closed – Not Implemented
GAO has conducted a follow-up review on DOD's (all military services) problems in accounting for disbursements pursuant to a request received from Chairman John Glenn, Senate Committee on Governmental Affairs. AIMD-IRM/NSIAD is currently processing an interim report to Chairman Glenn entitled, "Financial Management: DOD Cannot Accurately Account for Disbursements." Pursuant to the Chairman's request, AIMD/IRM-NSIAD is continuing to review DOD's problems with accounting for disbursements. This work will follow up on the recommendations made in this report and will develop more timely recommendations for corrective action based on the current status of DOD's accounting systems for disbursements. The recommendations stemming from this work will supersede the recommendations in this report.

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Topics

Accounting errorsBudget obligationsBudget outlaysContract administrationFederal agency accounting systemsFinancial recordsInteragency relationsInternal controlsManagement information systemsExpenditure of funds