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GAO reviewed the Defense Logistics Agency's (DLA) continuing efforts to implement and comply with the Federal Managers' Financial Integrity Act of 1982 (FMFIA).
Recommendations for Executive Action
|Defense Logistics Agency||1. The Director, DLA, should discontinue reporting that its systems of internal accounting and administrative control, taken as a whole, meet the requirements of FMFIA until the program provides an adequate basis for determining the overall status of internal controls.|
|Defense Logistics Agency||2. The DLA accounting systems should not be reported as being in conformance with the Comptroller General's requirements until the systems are reviewed and tested in operation and the major deficiencies are corrected.|
|Defense Logistics Agency||3. The Director, DLA, should establish a centrally controlled, coordinated approach for evaluating internal controls with ADP systems and use the Department of Defense ADP Internal Control Guidelines as a guide.|