Major Deficiencies in Army's Washington, D.C., Finance and Accounting Operation

The Military District of Washington's Finance and Accounting Office disburses about $1.5 billion annually and provides finance and accounting services to many Army and Defense organizations in the Washington, D.C., area. The adequacy of the Finance and Accounting office's internal controls and procedures for the processing of disbursements and for transactions involving accounting and civilian payroll were reviewed and analyzed as part of an effort to determine whether executive departments and agencies have accounting control over funds and assets.