DOD Financial Management: Additional Actions Needed to Complete the Army's Analyses of Unsupported Accounting Entries for Its General Fund

Abstract

The Department of Defense (DOD) remains on GAO's High-Risk List in part because of its long-standing financial management deficiencies, which have prevented it from having auditable financial statements. One of the contributing factors is the billions of dollars of unsupported JVs within DOD's accounting systems, with the largest portion attributable to the Army's general fund. Because the National Defense Authorization Act for Fiscal Year 2014 required that DOD submit audit results to Congress for fiscal year 2018, a Working Group was established to address the Army's unsupported JVs, including analyzing root causes and developing corrective action plans.

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Document Details

Document Type
Technical Report
Publication Date
Oct 01, 2017
Accession Number
AD1163431

Entities

People

  • Asif A. Khan
  • Cole Haase
  • David Scouten
  • Francine Delvecchio
  • Jason D Kelly
  • Lynda Downing
  • Natasha Guerra

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Accountability
  • Accounting
  • Army
  • Business Intelligence
  • Congress
  • Deficiencies
  • Department Of Defense
  • Electronic Mail
  • Finance
  • Financial Management
  • Governments
  • House Of Representatives
  • Materials
  • Money
  • National Governments
  • National Security
  • Public Administration
  • Standards
  • United States
  • United States Government

Readers

  • Aviation Safety Risk Assessment.
  • Defense Financial Management and Audit.
  • Public Financial Management and Budgeting