Trends and Progress in Reducing Problem Disbursements and In-Transit Distribution.

Abstract

To maintain proper fiscal control and have reliable information on amounts available for obligation and expenditure, DoD needs to be able to match disbursements reported to the U.S. Treasury with obligations shown in DoD accounting records. Because the disbursing and accounting functions are performed by separate activities that are not linked in fully integrated systems and often are not collecated, disbursement data must "transit" to the accountable stations. Excessive delays and errors can occur in recording the disbursements in the accounting systems. The Defense Finance and Accounting Service (DFAS) uses the term "aged in-transit disbursements" to denote excessive delays. If attempts to match disbursement and obligation data fail, the term "problem disbursements" is used. The DoD has been working to reduce aged in-transit and problem disbursements for several years. DFAS reported a decrease in aged in-transit disbursements from $16.9 billion in June 1993 to $9.6 billion in June 1998. DFAS also reported a reduction in problem disbursements from $34.3 billion in June 1993 to $11.1 billion in June 1998. Appendix C defines the technical terms used in this report.

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Document Details

Document Type
Technical Report
Publication Date
Apr 16, 1999
Accession Number
ADA367165

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  • Office of the Inspector General, U.S. Department of Defense

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