Usefulness of Financial Reports Produced by the Resource Management System

The Navy Resource Management System is the Navy's accounting system for the operations and maintenance of Navy appropriations. A review was made of the need for and usefulness of financial reports produced by the Resource Management System, as well as certain aspects of the Navy's Integrated Disbursement and Accounting System. In addition, GAO considered the Navy's efforts to: (1) periodically reevaluate the continued need for and usefulness of computer outputs; and (2) eliminate unneeded reports and correct weaknesses in marginal reports.