FINANCIAL MANAGEMENT: Controls Over Vendor Payments Made for the Army and Defense Agencies Using and Computerized Accounts Payable System (D-2002-056)

Abstract

Serious internal control weaknesses have been reported over the years in DoD payment processes and systems. As a result of those weaknesses, the risk of fraud and error is increased. Errors can include duplicate payments, payments in the wrong amount, or charges to the wrong account. The Defense Finance and Accounting Service (DFAS) uses two versions of the Computerized Accounts Payable System (CAPS) to make vendor payments for the Army and several Defense agencies. During FY 2000, DFAS made about 902,000 vendor payments, valued at $13.7 billion, using CAPS. On April 1, 2001, the Director, DFAS, capitalized all commercial payment resources under the Director, Commercial Pay Services. This is the second in a series of audit reports addressing the controls over CAPS.

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Document Details

Document Type
Technical Report
Publication Date
Mar 06, 2002
Accession Number
ADA399751

Entities

Organizations

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

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Application Software
  • Best Practices
  • Congress
  • Cybersecurity
  • Department Of Defense
  • Financial Management
  • Governments
  • Law
  • Management Personnel
  • Navy
  • Operating Systems
  • Organizational Structure
  • Personnel Management
  • Procurement
  • Statistical Samples
  • Statistical Sampling
  • United States

Fields of Study

  • Business

Readers

  • Defense Financial Management and Audit.