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 1994-04-12 monographic deposited born digital GA 1.13:T-AIMD/NSIAD-94-154 https://www.govinfo.gov/app/details/GAOREPORTS-T-AIMD-NSIAD-94-154 P0b002ee1803a52bd f:tan94154 DGPO 2010-08-12 2011-03-24 GAOREPORTS-T-AIMD-NSIAD-94-154 machine generated eng fdlp REPORT GAOREPORTS-T-AIMD-NSIAD-94-154 T-AIMD/NSIAD-94-154 Accounting procedures Federal agency accounting systems Financial management Accountability Industrial funds Internal controls Strategic information systems planning Erroneous payments Fraud M accounts Defense Business Operations Fund Defense Business Operations Fund Improvement Plan DOD Corporate Information Management Initiative National Performance Review CIM Testimony AIMD NSIAD The Comptroller General testified on the Pentagon's efforts to improve accountability and controls over operations. Recently, GAO has seen encouraging signs from the Defense Department's (DOD) new leadership, including frank admissions of financial management problems and a heightened interest in bringing about their resolution. The Comptroller General focused on the status of DOD's progress in addressing problems in the following five areas: contractor overpayments, military payroll, unmatched disbursements, "M" accounts, and the Defense Business Operations Fund. The severe shortcomings in DOD's financial operations spelled out in this testimony underscore the need to expand the requirements of the Chief Financial Officers Act. Specifically, expanding and making permanent the requirement for audited financial statements in DOD, as well as for all government agencies, is critical to ensuring basic accountability and to making available the facts needed to run the government more efficiently. https://www.govinfo.gov/content/pkg/GAOREPORTS-T-AIMD-NSIAD-94-154/html/GAOREPORTS-T-AIMD-NSIAD-94-154.htm GAO/T-AIMD/NSIAD-94-154 https://www.govinfo.gov/app/details/GAOREPORTS-T-AIMD-NSIAD-94-154 Testimony GAO/T-AIMD/NSIAD-94-154; Financial Management: Financial Control and System Weaknesses Continue to Waste DOD Resources and Undermine Operations; Accounting procedures Federal agency accounting systems Financial management Accountability Industrial funds Internal controls Strategic information systems planning Erroneous payments Fraud M accounts Defense Business Operations Fund Defense Business Operations Fund Improvement Plan DOD Corporate Information Management Initiative National Performance Review CIM