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 1995-03-01 monographic deposited born digital 34 p. GA 1.13:AIMD-95-79 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-95-79 P0b002ee180396168 f:ai95079 DGPO 2010-08-12 2011-03-28 GAOREPORTS-AIMD-95-79 machine generated eng fdlp REPORT GAOREPORTS-AIMD-95-79 AIMD-95-79 Funds management Revolving funds Cost accounting Cash management Federal agency accounting systems Financial management systems Accountability Monetary policies Internal controls Defense operations Defense Business Operations Fund Improvement Plan Defense Business Operations Fund Joint Financial Management Improvement Program Letter Report AIMD Pursuant to a legislative requirement, GAO reviewed the Department of Defense's (DOD) progress in implementing the Defense Business Operations Fund Improvement Plan, focusing on: (1) the policies essential to the Fund's operations; and (2) DOD ongoing efforts to correct problems that hinder Fund operations.<p/>GAO found that: (1) DOD has no systematic process in place to ensure consistent implementation of the Fund's policies; (2) Fund managers lack guidance to execute daily Fund operations; (3) DOD lacks the financial systems necessary to provide for successful Fund operations; (4) DOD has been unable to improve the accuracy and reliability of its financial systems; and (5) DOD has reversed its cash management policy to return cash control to DOD components, however, there is no assurance that this policy change will enhance DOD cash accountability. https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-95-79/html/GAOREPORTS-AIMD-95-79.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-95-79/pdf/GAOREPORTS-AIMD-95-79.pdf GAO/AIMD-95-79 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-95-79 Letter Report GAO/AIMD-95-79; Defense Business Operations Fund: Management Issues Challenge Fund Implementation; Funds management Revolving funds Cost accounting Cash management Federal agency accounting systems Financial management systems Accountability Monetary policies Internal controls Defense operations Defense Business Operations Fund Improvement Plan Defense Business Operations Fund Joint Financial Management Improvement Program