Office of the Inspector General — Audit — Selected Controls over the Military Personnel, Army Appropriation – Report No. D-2006-112(40 pages, PDF) – Project No. D2005-D000FI-0268.000, Date: September 22, 2006.
“The Army Budget Office and DFAS-IN lacked effective internal controls to ensure the accuracy and reliability of accounting data. Specifically, the Army Budget Office and DFAS-IN did not establish a formal process to identify and track transactions and adequately document and support accounting adjustments, and did not conduct thorough joint reviews of recorded obligations and disbursements. The absence of effective internal controls resulted in managers questioning the reliability and accuracy of reported financial data and contributed to the potential Antideficiency Act violation. The Army Budget Office and DFAS-IN should develop and implement procedures for preparing and maintaining documentation for accounting adjustments, tracking and controlling accounting transactions, and conducting periodic joint reviews of MPA appropriation obligations and disbursements. In addition, DFAS-IN should dedicate adequate staff to ensure thorough periodic obligation reviews.”
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