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 1997-01-31 monographic deposited born digital 27 p. GA 1.13:AIMD-97-29 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-97-29 P0b002ee180373a1b f:ai97029 DGPO 2010-08-12 2011-03-24 GAOREPORTS-AIMD-97-29 machine generated eng fdlp REPORT GAOREPORTS-AIMD-97-29 AIMD-97-29 Financial management systems Equipment inventories Management information systems Chief financial officers Financial statements Defense procurement Logistics Inventory control Payroll systems OMB 5-Year Financial Management Improvement Plan U.S. Government Standard General Ledger DFAS Systems Inventory Data Base DOD Defense Civilian Personnel Data System DOD Civil Engineering Material Acquisition System Army Continuing Balance System-Expanded Air Force Reliability and Maintainability Information System Navy Support Equipment Resources Management Information System Army Standard Installation/Division Personnel System Army Total Personnel System DOD Chief Financial Officer Financial Management 5-Year Plan DFAS Chief Financial Officer Financial Management 5-Year Plan Joint Financial Management Improvement Program Letter Report AIMD Pursuant to a legislative requirement, GAO reviewed the Department of Defense's (DOD) financial management systems, focusing on the accuracy and completeness of DOD's inventory of financial management systems.<p/>GAO found that: (1) DOD does not have a comprehensive inventory of the systems it relies on to record, accumulate, classify, and report financial information; (2) the number of systems included in DOD's inventory was limited because the regulations and guidance from the Defense Finance and Accounting Service (DFAS) did not properly define financial management systems; (3) Office of Management and Budget Circular A-127, Joint Financial Management Improvement Program system requirements, and the recently enacted Federal Financial Management Improvement Act of 1996 define financial management systems to include the financial systems and the financial portions of mixed systems necessary to support financial management; (4) a mixed system is defined as an information system that supports both financial and nonfinancial functions of the federal government or its components; (5) DOD considers mixed systems that are generally not within the Chief Financial Officer (Comptroller) organization, such as acquisition, logistics, and personnel systems, to be nonfinancial and, therefore, does not include them in its inventory; (6) although GAO did not identify all of the systems that should have been included, several of the excluded systems account for billions of dollars of assets and clearly meet the required definition of financial management systems. https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-97-29/html/GAOREPORTS-AIMD-97-29.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-97-29/pdf/GAOREPORTS-AIMD-97-29.pdf GAO/AIMD-97-29 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-97-29 Letter Report GAO/AIMD-97-29; Financial Management: DOD Inventory of Financial Management Systems Is Incomplete; Financial management systems Equipment inventories Management information systems Chief financial officers Financial statements Defense procurement Logistics Inventory control Payroll systems OMB 5-Year Financial Management Improvement Plan U.S. Government Standard General Ledger DFAS Systems Inventory Data Base DOD Defense Civilian Personnel Data System DOD Civil Engineering Material Acquisition System Army Continuing Balance System-Expanded Air Force Reliability and Maintainability Information System Navy Support Equipment Resources Management Information System Army Standard Installation/Division Personnel System Army Total Personnel System DOD Chief Financial Officer Financial Management 5-Year Plan DFAS Chief Financial Officer Financial Management 5-Year Plan Joint Financial Management Improvement Program