Department of the Navy's First-Year Implementation of the Federal Managers' Financial Integrity Act

NSIAD-84-94: Published: May 1, 1984. Publicly Released: May 1, 1984.

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GAO reviewed the Navy's implementation of the Federal Managers' Financial Integrity Act of 1982.

GAO found that, although the Navy is making progress, it has encountered problems and delays in achieving a satisfactory program throughout the Navy. Specifically, tight timeframes and limited staff resources in the Office of the Comptroller of the Navy have contributed to late and limited guidance to headquarters components and field activities. As required by law, each of the Navy's 24 reporting centers must: (1) review the adequacy of its internal accounting and administrative control systems; (2) report review findings annually to the Secretary of Defense; and (3) report whether its accounting systems conform to prescribed standards determined by the Comptroller General. When the Secretary of the Navy submitted his annual report to the President and Congress in 1983, he cited areas of material weakness and planned corrective action. Changes being implemented by the Navy include: (1) defining the role of the internal review groups; (2) devising methods for performing vulnerability assessments and reviewing automatic data processing internal controls; and (3) training managers involved in the reviews. GAO concluded that managers at all levels need to give more support to the program to ensure satisfactory implementation and that, in the future, the Navy needs to conduct a thorough assessment before attesting to its system's compliance.

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