Implementation of the DOD Plan to Match Disbursements to Obligations Prior to Payment

Abstract

The overall audit objective was to evaluate the implementation of the DoD plan to match disbursements to obligations prior to making payments, as required by Public Law 103-335. We also evaluated the law 5 impact on reducing the backlog of unmatched disbursements and negative unliquidated obligations, and DoD progress in eliminating system deficiencies that prevent all disbursements from being matched to obligations. In addition, we evaluated the adequacy of the management control program as it related to the audit objectives.

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Document Details

Document Type
Technical Report
Publication Date
Jun 11, 1996
Accession Number
ADA370855

Entities

People

  • Carmelo G. Ventimiglia
  • F. J. Lane
  • Laura J. Croniger
  • Michael D. Davis
  • Richard B. Bird

Organizations

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

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Air Force
  • Army Aviation
  • Congress
  • Contract Administration
  • Contracts
  • Control Systems
  • Databases
  • Department Of Defense
  • Financial Management
  • Governments
  • Information Systems
  • Law
  • National Security
  • Navy
  • Procurement
  • Standards
  • United States

Fields of Study

  • Medicine

Readers

  • Defense Financial Management and Audit.