Fund Control Over Contract Payments at the Defense Finance and Accounting Service - Columbus Center
Abstract
The Defense Finance and Accounting Service Center, Columbus, Ohio (DFAS-Columbus), was established in January 1991. As of January 1993, DFAS- Columbus was responsible for 348,536 active contracts valued at $489.0 billion, and had paid 1 million invoices totaling about $62.9 billion during calendar year 1992. The overall audit objective was to evaluate the adequacy of procedures used by DFAS-Columbus for fund control over contract payments. Specifically, we determined whether obligation and disbursement data contained in the MOCAS system were accurate; whether disbursements were charged to the proper appropriations; and whether DFAS-Columbus's procedures for controlling appropriation fund data were adequate to verify accountability and to allow the serviced Military Department (MILDEP) accountable stations to properly record disbursements and maintain their accounting records. We also evaluated internal controls and DFAS-Columbus's implementation of the DoD Internal Management Control Program.
Document Details
- Document Type
- Technical Report
- Publication Date
- Mar 15, 1994
- Accession Number
- ADA375439
Entities
People
- Clarence E. Knight Iii.
- Daniel K. Birnbaum
- Richard B. Bird
- Stephen A. Delap
- Terry L. Mckinney
Organizations
- Office of the Inspector General, U.S. Department of Defense