Followup Audit of the Army's Implementation of the Acquire-to-Retire and Budget-to-Report Business Processes in the General Fund Enterprise Business System
Abstract
The objective of this followup audit was to determine whether the Army implemented appropriate corrective actions in response to seven open recommendations in Report No. DODIG-2013-130, Army Needs to Improve Controls and Audit Trails for the General Fund Enterprise Business System Acquire-to-Retire Business Process, September 13, 2013, and three open recommendations in Report No. DODIG-2014-090, Improvements Needed in the General Fund Enterprise Business System Budget-to-Report Business Process, July 2, 2014.See Appendix A for our scope and methodology and prior audit coverage. Earlier this year, Army officials requested that a few of the recommendations related to these two reports be closed because of their relation to the ongoing financial statement audits. We initiated this followup audit to review the information the Army submitted on these recommendations and to assess the progress the Army has made on addressing the other open recommendations associated with these prior audit reports, which are 5 and 6 years old. These previously identified findings affect the Armys ability to produce auditable financial statements and result in inaccurate information for decision makers. The Independent Public Accounting (IPA) firm that audited the Army General Fund(AGF) financial statements found similar deficiencies in recent audits and has issued Notices of Finding and Recommendations (NFRs) with similar conditions. See Table 4 in Appendix B for open recommendations related to NFRs issued by the IPA firm.
Document Details
- Document Type
- Technical Report
- Publication Date
- Nov 26, 2019
- Accession Number
- AD1117115
Entities
Organizations
- United States Department of Defense