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 1994-10-05 monographic deposited born digital 24 p. GA 1.13:AIMD-95-7 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-95-7 P0b002ee18038090a f:ai95007 DGPO 2010-08-12 2011-03-23 GAOREPORTS-AIMD-95-7 machine generated eng fdlp REPORT GAOREPORTS-AIMD-95-7 AIMD-95-7 Federal agency accounting systems Internal controls Erroneous payments Balances of budget authority Defense appropriations Expired appropriations Accounting procedures Financial records Financial management Risk management DOD Corporate Information Management Initiative DFAS Mechanization of Contract Administration Services System DFAS Financial Systems Plan CIM Letter Report AIMD Despite numerous audit reports during the past 14 years that repeatedly cited internal control weaknesses, the Defense Department (DOD) continues to experience problems in accounting for disbursements. Not being able to properly match a disbursement to an obligation is a serious, fundamental breakdown in internal controls and DOD's fund control systems. Although DOD has taken some initial steps to overcome its disbursement problems, serious weaknesses still plague DOD's systems, as evidenced by the nearly $25 billion in problem disbursement transactions identified as of June 1994. Intensified and sustained top-level management commitment, as called for by the DOD Comptroller, will be needed to resolve the disbursement problems. In the short term, DOD's efforts, such as its manual research of problem disbursement transactions to correct errors, will likely reduce the amount of disbursement not properly matched to obligations. However, the disbursement problem will not be adequately resolved until weaknesses in control procedures that allow problem disbursement to occur are corrected and improvements are made to DOD's contract pay and accounting systems. https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-95-7/html/GAOREPORTS-AIMD-95-7.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-95-7/pdf/GAOREPORTS-AIMD-95-7.pdf GAO/AIMD-95-7 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-95-7 Letter Report GAO/AIMD-95-7; Financial Management: Status of Defense Efforts to Correct Disbursement Problems; Federal agency accounting systems Internal controls Erroneous payments Balances of budget authority Defense appropriations Expired appropriations Accounting procedures Financial records Financial management Risk management DOD Corporate Information Management Initiative DFAS Mechanization of Contract Administration Services System DFAS Financial Systems Plan CIM Public Law 101-510