Department of Defense Progress in Financial Management Reform

Abstract

I appreciate the opportunity to discuss the status of financial management at the Department of Defense (DOD). This is the third year that we have participated in such a hearing before this Subcommittee and we believe that your sustained commitment to financial management reform government wide and at DOD, in particular, has resulted in steady improvement we have seen across government. At the same time, as we testified before the Subcommittee on March 31, 2000, on the same results of our review of the fiscal year 1999 Financial Report of the U.S. Government significant financial systems weaknesses, problems with fundamental recordkeeping and financial reporting, incomplete documentation, and weak internal controls, including computer controls, continue to prevent the government from accurately reporting a significant portion of its assets, liabilities, and costs. Material financial management deficiencies identified at DOD, taken together, continue to represent the single largest obstacle that must be effectively addressed to achieve an unqualified opinion on the U.S. government's consolidated financial statements. DOD's vast operations--with an estimated $1 trillion in assets, nearly $1 trillion in reported liabilities and a reported net cost of operations $378 billion in fiscal year 1999--have a tremendous impact on the government's consolidated reporting.

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Document Details

Document Type
Technical Report
Publication Date
May 09, 2000
Accession Number
ADA377076

Entities

People

  • Jeffrey C. Steinhoff

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Biomedical
  • Cyber
  • Ground and Sea Platforms
  • Weapons Technologies

DTIC Thesaurus Topics

  • Aircrafts
  • Business Administration
  • Computer Programming
  • Computer Programs
  • Control Systems
  • Cybersecurity
  • Environmental Restoration And Remediation
  • Health Care
  • Health Services
  • Information Systems
  • Law
  • Management Personnel
  • Medical Personnel
  • Money
  • Organizational Structure
  • Personnel Management
  • Rotary Wing Aircraft

Fields of Study

  • Business

Readers

  • Defense Acquisition Program Management
  • Defense Financial Management and Audit.