Year 2000 Contingency Planning and Cost Reporting at the Defense Finance and Accounting Service.
Abstract
The overall audit objective was to determine the effectiveness of the Defense Finance and Accounting Service (DFAS) initiatives for addressing the Year 2000 computer problem. For this report, we evaluated whether DFAS: complied with the requirements of the DoD Year 2000 Management Plan, prepared adequate Year 2000 system-level contingency plans, and reported complete and reliable Year 2000 system cost estimates to the Office of Management and Budget and the Assistant Secretary of Defense (Command, Control, Communications, and Intelligence). Audit Results. DFAS has issued good corporate-level guidance for Year 2000 contingency planning; however, more needs to be done to ensure the completeness and practicality of system level contingency plans. System managers at DFAS did not establish adequate Year 2000 contingency plans. System managers for systems that DFAS shares with other agencies did not have contingency plans that adequately addressed DFAS business functions. DFAS system managers also did not complete reliable cost estimates for reporting to the Office of Management and Budget and the Assistant Secretary of Defense (Command, Control, Communications, and Intelligence). DFAS has initiated actions to address the contingency planning issues (Finding A), and has emphasized cost reporting requirements to system managers (Finding B). These proposed actions, if completed, should address some of our concerns. Summary of Recommendations. We recommend that the DFAS Director, Information and Technology, establish a verification mechanism to ensure that system managers establish contingency plans that meet the elements in the DFAS Year 2000 Contingency Planning Guidance. In addition, we recommend that contingency plans addressing the DFAS business processes be established for DFAS systems that are jointly owned. Management Actions during Audit.
Document Details
- Document Type
- Technical Report
- Publication Date
- Dec 10, 1998
- Accession Number
- ADA367810
Entities
Organizations
- Office of the Inspector General, U.S. Department of Defense