Defense Logistics Agency's First-Year Implementation of the Federal Managers' Financial Integrity Act

NSIAD-84-99: Published: May 1, 1984. Publicly Released: May 1, 1984.

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GAO reviewed Defense Logistic Agency (DLA) efforts to implement and comply with the Federal Managers' Financial Integrity Act of 1982.

GAO found that DLA has generally made progress in evaluating internal accounting and administrative controls and accounting compliance as required under the act. DLA has made changes in the internal controls evaluation process to: (1) provide specific guidance and training to personnel in field activities; (2) assign responsibility to managers for evaluating automatic data processing controls; and (3) incorporate a tracking system to identify corrective actions. Although the DLA process complied with the Comptroller General's accounting principles and standards, it did not test accounting systems. DLA identified its areas of weakness as policies and procedures that do not ensure the receipt of materials requisitioned by the military services. In addition, DLA noted problems in specific program areas. GAO believes that the reasonable assurance statement in the annual reports to the President and Congress will become more meaningful as changes are implemented.

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