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 1993-12-22 monographic deposited born digital GA 1.13:AIMD-94-12 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-94-12 P0b002ee180371f27 f:ai94012 DGPO 2010-08-12 2011-03-23 GAOREPORTS-AIMD-94-12 machine generated eng fdlp REPORT GAOREPORTS-AIMD-94-12 AIMD-94-12 Financial management systems Accountability Federal agency accounting systems Internal controls Accounting procedures Data integrity Information processing operations Records management Budget outlays DOD Corporate Information Management Initiative Defense Business Operations Fund CIM Standard Operations and Maintenance, Army, and Research and Development System Army Commodity Command Standard System Chapter Report AIMD The Army's financial accountability for billions of dollars in resources is seriously undercut by weaknesses in its disbursement systems, inadequate controls over computer processing of financial and logistics information, and limited progress in Defense Department (DOD) efforts to beef up financial management. Overall, the lack of sustained DOD leadership has impaired the Army's ability to strengthen financial accountability. The Army's budget execution information could not be relied on to ensure Army compliance with disbursement limits set by law. Adequate controls were not always used to support recorded disbursements for the Army Material Command. General controls over computer processing gave little assurance that financial data were accurately processed or that automated systems and data were secured. DOD's efforts to improve Army financial management information have been weakened by vacancies in the position of the DOD Chief Financial Officer. Also, DOD lacks a comprehensive plan to guide the assessment of financial management personnel qualifications or other Army efforts to improve financial management. In addition, the roles and responsibilities of the various DOD organizations carrying out the Army's financial management operations have not been spelled out clearly. https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-94-12/html/GAOREPORTS-AIMD-94-12.htm GAO/AIMD-94-12 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-94-12 Chapter Report GAO/AIMD-94-12; Financial Management: Strong Leadership Needed to Improve Army's Financial Accountability; Financial management systems Accountability Federal agency accounting systems Internal controls Accounting procedures Data integrity Information processing operations Records management Budget outlays DOD Corporate Information Management Initiative Defense Business Operations Fund CIM Standard Operations and Maintenance, Army, and Research and Development System Army Commodity Command Standard System