DOD Financial Management: Improvements Are Needed in Antideficiency Act Controls and Investigations

Abstract

Senate Report No. 110-77 directed GAO to review the Department of Defense's (DOD) procedures for Antideficiency Act (ADA) violations. GAO focused on whether (1) existing DOD funds control systems, processes, and internal controls provide reasonable assurance that ADA violations will be prevented or detected and whether key funds control personnel are trained; (2) investigations of ADA violations are processed in accordance with applicable DOD regulations; and (3) DOD tracks and reports metrics pertaining to its ADA investigations and what disciplinary actions are taken when ADA violations have occurred. GAO's review included all 54 ADA military service case files closed in fiscal years 2006 and 2007. GAO did not assess the appropriateness of the conclusions reached or of the disciplinary actions taken for the ADA cases.

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Document Details

Document Type
Technical Report
Publication Date
Sep 01, 2008
Accession Number
ADA487070

Entities

Organizations

  • United States Government Accountability Office

Tags

DTIC Thesaurus Topics

  • Accounting
  • Air Force
  • Civilian Personnel
  • Congress
  • Control Systems
  • Department Of Defense
  • Employment
  • Federal Budgets
  • Financial Management
  • Governments
  • House Of Representatives
  • Law
  • Military Personnel
  • Money
  • Personnel Management
  • Training
  • United States Government

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