United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office National Security and International Affairs Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 1995-09-18 monographic deposited born digital 37 p. GA 1.13:NSIAD-95-127 https://www.govinfo.gov/app/details/GAOREPORTS-NSIAD-95-127 P0b002ee1803753ed f:ns95127 DGPO 2010-08-12 2011-03-23 GAOREPORTS-NSIAD-95-127 machine generated eng fdlp REPORT GAOREPORTS-NSIAD-95-127 NSIAD-95-127 Military downsizing Federal agency reorganization Reductions in force Human resources utilization Defense cost control Strategic planning Financial management Accounting Military facilities Defense Business Operations Fund DFAS Opportunity for Economic Growth Program Letter Report NSIAD

Pursuant to a congressional request, GAO reviewed the Department of Defense's (DOD) plan to consolidate over 300 defense accounting offices into 5 large existing finance centers and 20 new sites during the next 7 years, focusing on: (1) the process DOD used to identify the number and locations of the new operating centers; (2) the consolidation's potential impact on customer service; and (3) DOD plans to include commercial business practices in the consolidation.<p/>GAO found that: (1) the DOD plan to consolidate and reduce personnel is necessary to achieve a more effective and efficient finance and accounting service; (2) DOD has not achieved a balance between cost considerations, maintaining customer service, and improving business operations in its process to select the number and locations of new operating centers; (3) DOD has decided to open 20 new operating locations without first determining what functions they would perform or if these centers would support its operations; (4) DOD has mainly emphasized maximizing short-term cost savings during the decision-making process; (5) 15 of the 20 operating locations will be housed in excess DOD facilities, even though these facilities may be less desirable from a customer service, cost, or quality workforce standpoint; (6) DOD has not reengineered the finance and accounting functions to be performed at the new locations, thus, DOD business operations will not likely be improved; and (7) DOD has time to reconsider its consolidation decisions, since it will be some time before the operating locations will be fully staffed and operational. https://www.govinfo.gov/content/pkg/GAOREPORTS-NSIAD-95-127/html/GAOREPORTS-NSIAD-95-127.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-NSIAD-95-127/pdf/GAOREPORTS-NSIAD-95-127.pdf GAO/NSIAD-95-127 https://www.govinfo.gov/app/details/GAOREPORTS-NSIAD-95-127 Letter Report GAO/NSIAD-95-127; DOD Infrastructure: DOD's Planned Finance and Accounting Structure Is Not Well Justified; Military downsizing Federal agency reorganization Reductions in force Human resources utilization Defense cost control Strategic planning Financial management Accounting Military facilities Defense Business Operations Fund DFAS Opportunity for Economic Growth Program Title 31 Section 3901-3906 31 U.S.C. 3901-3906