Defense Financial Management: Immature Software Development Processes at Indianapolis Increase Risk.

Abstract

In conjunction with our responsibilities to audit the U.S. government's financial statements, we are reviewing the Department of Defense (DOD) financial management systems. As you know, Defense's ability to produce accurate, auditable financial statements and other reliable management reports as required by the Chief Financial Officers (CFO) Act of 1990, as expanded upon by the Government Management Reform Act of 1994, has been hampered by inadequate financial systems. This report discusses the results of our evaluation of the Defense Finance and Accounting Service (DFAs) Financial Systems Activity (FSA)-Indianapolis' capability for developing and maintaining software for its information systems. Our objective was to evaluate software development processes used at FSA-Indianapolis. The four projects we reviewed were selected by the FSA director as those best representing its software development processes and practices.

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Document Details

Document Type
Technical Report
Publication Date
Jun 01, 1997
Accession Number
ADA326809

Entities

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Human Systems
  • Materials and Manufacturing Processes

DTIC Thesaurus Topics

  • Accounting
  • Business Administration
  • Configuration Management
  • Contractors
  • Contracts
  • Control Systems
  • Cost Overruns
  • Department Of Defense
  • Engineering
  • Engineers
  • Financial Management
  • Information Systems
  • Life Cycles
  • Risk Management
  • Software Development
  • Software Prototyping
  • Standards

Readers

  • Defense Financial Management and Audit.
  • Life Cycle Cost Analysis