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 1996-09-30 monographic deposited born digital 29 p. GA 1.13:AIMD-96-99 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-96-99 P0b002ee18039b255 f:ai96099 DGPO 2010-08-12 2011-03-28 GAOREPORTS-AIMD-96-99 machine generated eng fdlp REPORT GAOREPORTS-AIMD-96-99 AIMD-96-99 Federal agency accounting systems Systems design Financial management systems Strategic information systems planning Funds management General fund accounts Accounting procedures Human resources training Navy Standard Accounting and Reporting System DFAS Interim Migratory Strategy STARS Letter Report AIMD

The Defense Finance and Accounting Service (DFAS) is seeking to reduce the number of Navy accounting systems and to enhance a Navy-wide system to account for general fund operations. GAO found that enhancements to DFAS' Standard Accounting and Reporting System were not guided by a target systems architecture--a critical step in any systems development effort. As a result, DFAS' attempts to upgrade the system and correct its shortcomings have not been adequately planned in conjunction with Navy, the system's primary user, to minimize technical and economic risks. As a result, the likelihood has increased that the large investment already made and planned for this project will not provide the Navy with a reliable, fully integrated general accounting system. https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-96-99/html/GAOREPORTS-AIMD-96-99.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-96-99/pdf/GAOREPORTS-AIMD-96-99.pdf GAO/AIMD-96-99 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-96-99 Letter Report GAO/AIMD-96-99; DOD Accounting Systems: Efforts to Improve System for Navy Need Overall Structure; Federal agency accounting systems Systems design Financial management systems Strategic information systems planning Funds management General fund accounts Accounting procedures Human resources training Navy Standard Accounting and Reporting System DFAS Interim Migratory Strategy STARS Title 31 Section 720 31 U.S.C. 720 Public Law 104-106