United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office Accounting and Information Management Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2000-03-07 monographic deposited born digital 33 p. GA 1.13:AIMD-00-20 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-00-20 P0b002ee180398852 f:ai00020 DGPO 2010-08-12 2011-03-28 GAOREPORTS-AIMD-00-20 machine generated eng fdlp REPORT GAOREPORTS-AIMD-00-20 AIMD-00-20 Comparative analysis Accounting standards Federal agency accounting systems Defense procurement Data integrity Internal controls Financial records Financial management Contractor payments Accounting procedures DOD Biennial Financial Management Improvement Plan DOD Defense Procurement Payment System DOD Defense Standard Disbursing System DFAS Mechanization of Contract Administration Services System Letter Report AIMD

The reliability of contract disbursing data is critical to the ability of the Army and the Air Force to effectively account and control for billions of dollars in budget authority and prepare reliable financial information on the results of its operations. The Defense Finance and Accounting Service in Columbus, Ohio, makes tens of billions of dollars in contract payments each year for the Army, the Air Force, and other military organizations. The Center relies on the Mechanization of Contract Administration Services (MOCAS) to process military contract payment transactions. This report discusses (1) if, and to what extent, contract payment transactions recorded in the Army and Air Force official accounting records differed from MOCAS disbursing system records; (2) the types of differences between the disbursing and accounting systems and the causes for the differences; and (3) the potential effect any identified deficiencies may have on the Defense Department's planned improvements to the contract payment system. https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-00-20/html/GAOREPORTS-AIMD-00-20.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-00-20/pdf/GAOREPORTS-AIMD-00-20.pdf GAO/AIMD-00-20 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-00-20 Letter Report GAO/AIMD-00-20; Financial Management: Differences in Army and Air Force; Comparative analysis Accounting standards Federal agency accounting systems Defense procurement Data integrity Internal controls Financial records Financial management Contractor payments Accounting procedures DOD Biennial Financial Management Improvement Plan DOD Defense Procurement Payment System DOD Defense Standard Disbursing System DFAS Mechanization of Contract Administration Services System Title 31 Section 1105(g) 31 U.S.C. 1105(g) Public Law 102-394