Controls Over Army Deployable Disbursing System Payments Need Improvement
Abstract
The objective of the audit was to determine whether the controls over transactions processed through the Deployable Disbursing System (DDS) were adequate to ensure the reliability of the data processed, including financial information processed by disbursing stations supporting Operation Iraqi Freedom. The Army processed at least 272,131 commercial and miscellaneous payments, totaling $13.1 billion, through DDS from FY 2006 through FY 2008. Disbursing office controls over these payments were inadequate. Army disbursing personnel at 16 disbursing stations did not adequately control access to commercial and miscellaneous payment data processed through DDS. Specifically, disbursing personnel used accounts that bypassed controls to process $595.6 million in payments and assigned the system administrator privilege to 90 of the 253 individual main site user accounts in DDS. Furthermore, the disbursing offices at the seven disbursing stations visited did not properly restrict access to DDS interface files, maintain adequate separation of payment duties, and maintain adequate security and contingency plans. This occurred because the Army Financial Management Centers did not effectively review DDS user access or oversee the payment process, and the DDS Program Management Office did not provide sufficient visibility in DDS for management to review and identify access control weaknesses. As a result, the Army is at risk for losing disbursing data, improperly modifying payment transactions, improper payments, and unauthorized viewing of personally identifiable or classified information for 272,131 commercial and miscellaneous payments, totaling $13.1 billion. We identified potential monetary benefits for duplicate payments, totaling $162,258, that, if collected, the Government could put to better use. In addition, the Army's financial system did not maintain accurate or complete information. This occurred because Army finance offices did not properly use DDS interfaces.
Document Details
- Document Type
- Technical Report
- Publication Date
- Aug 17, 2011
- Accession Number
- ADA548890
Entities
People
- Patricia A. Marsh
Organizations
- Office of the Inspector General, U.S. Department of Defense