United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2004-09-20 monographic deposited born digital 28 p. GA 1.13:GAO-04-910R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-910R P0b002ee18038fe01 f:d04910r DGPO 2010-08-12 2011-03-23 GAOREPORTS-GAO-04-910R machine generated eng fdlp REPORT GAOREPORTS-GAO-04-910R GAO-04-910R Accounting procedures Data bases Financial management Financial statements Investments Taxpayers DOD Business Management Modernization Program Correspondence A12576 As the Comptroller General recently testified and as discussed in our latest financial audit report, the Department of Defense's (DOD) financial management deficiencies, taken together, continue to represent the single largest obstacle to achieving an unqualified opinion on the U.S. government's consolidated financial statements. For example, to date, none of the military services has passed the test of an independent financial audit because of pervasive weaknesses in internal control, processes, and fundamentally flawed business systems. Problems with the department's financial management operations go far beyond its accounting and finance processes and systems. The department continues to rely on a reported 4,000 or more fundamentally flawed finance, logistics, personnel, acquisition, and other management information systems to gather the data needed to support day-to-day management decision making and reporting. These systems were not designed to be, but rather evolved into the overly complex and error-prone operation--vulnerable to fraud, waste, and abuse--that exists today. Further, inefficiencies in DOD's current business operations, such as (1) little standardization across DOD components, (2) multiple systems performing the same tasks, (3) the same data stored in multiple systems, (4) manual entry of the same data into multiple systems, and (5) a large number of data transactions, combine to exacerbate problems with data integrity. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-910R/html/GAOREPORTS-GAO-04-910R.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-910R/pdf/GAOREPORTS-GAO-04-910R.pdf GAO-04-910R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-910R Correspondence GAO-04-910R; Financial Management: Further Actions Are Needed to Establish Framework to Guide Audit Opinion and Business Management Improvement Efforts at DOD; Accounting procedures Data bases Financial management Financial statements Investments Taxpayers DOD Business Management Modernization Program Volume 115 Page 1012 115 Stat. 1012 Volume 116 Page 2458 116 Stat. 2458