Critical Infrastructure Protection: DHS List of Priority Assets Needs to Be Validated and Reported to Congress (open access)

Critical Infrastructure Protection: DHS List of Priority Assets Needs to Be Validated and Reported to Congress

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Homeland Security (DHS) has made several changes to its criteria for including assets on the National Critical Infrastructure Prioritization Program (NCIPP) list of the nation's highest-priority infrastructure, but has not identified the impact of these changes or validated its approach. In 2009, DHS changed the criteria to make the list entirely consequence based--that is, based on the effect of an event on public health and safety, and economic, psychological, and government mission impacts. Subsequent changes introduced specialized criteria for some sectors and assets. For example, infrastructure that has received a specific, credible threat, but otherwise does not meet NCIPP criteria, may be included on the list. DHS's changes to the NCIPP criteria have changed the composition of the NCIPP list, which has had an impact on users of the list, such as the Federal Emergency Management Agency. However, DHS has not reviewed the impact of changes on users nor validated its approach to developing the list. While the change to an entirely consequence-based list created a common approach to identify infrastructure and align the program with applicable laws and the National Infrastructure Protection …
Date: March 25, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Dietary Supplements: FDA May Have Opportunities to Expand Its Use of Reported Health Problems to Oversee Products (open access)

Dietary Supplements: FDA May Have Opportunities to Expand Its Use of Reported Health Problems to Oversee Products

A letter report issued by the Government Accountability Office with an abstract that begins "From 2008 through 2011, the Department of Health and Human Services' Food and Drug Administration (FDA) received 6,307 reports of health problems--adverse event reports (AER)--for dietary supplements; 71 percent came from industry as serious adverse events as required by law, and most of these AERs were linked with supplements containing a combination of ingredients, such as vitamins and minerals or were otherwise not classified within FDA's product categories. However, FDA may not be receiving information on all adverse events because consumers and others may not be voluntarily reporting these events to FDA, although they may be contacting poison centers about some of these events. From 2008 to 2010, these centers received over 1,000 more reports of adverse events linked to dietary supplements than did FDA for the same period. FDA officials said that they are interested in determining whether the poison center data could be useful for their analysis and have held discussions with American Association of Poison Control Centers representatives, but cost is a factor."
Date: March 18, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Financial Audit: Independent and Special Counsel Expenditures for the Six Months Ended September 30, 2006 (open access)

Financial Audit: Independent and Special Counsel Expenditures for the Six Months Ended September 30, 2006

A letter report issued by the Government Accountability Office with an abstract that begins "This report presents the results of our audits of expenditures reported by one office of independent counsel and one office of special counsel for the 6 months ended September 30, 2006. The Department of Justice and the independent counsels are required under 28 U.S.C. 594 (d)(2), (h) and 596 (c)(1) to report on a semiannual basis the expenditures from a permanent, indefinite appropriation established within the Department of Justice to fund independent counsel activities. Under 28 U.S.C. 596 (c)(2), we are required to audit the statements of expenditures prepared by the independent counsels. We also audited the statement of expenditures of Special Counsel Patrick J. Fitzgerald, who is authorized by the Department of Justice to fund his operation from the permanent, indefinite appropriation."
Date: March 30, 2007
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Acquisition Workforce: Federal Agencies Obtain Training to Meet Requirements, but Have Limited Insight into Costs and Benefits of Training Investment (open access)

Acquisition Workforce: Federal Agencies Obtain Training to Meet Requirements, but Have Limited Insight into Costs and Benefits of Training Investment

A letter report issued by the Government Accountability Office with an abstract that begins "The Office of Federal Procurement Policy (OFPP) sets standards and policies for the federal acquisition workforce, and has established certification requirements, including minimal training, for the three main acquisition roles--contracting staff, Contracting Officer's Representatives, and Program/Project Managers--to promote the development of government-wide core acquisition competencies and facilitate mobility across agencies. DOD follows separate certification standards. The Federal Acquisition Institute (FAI), which is responsible for fostering and promoting the training and development of the acquisition workforce, works closely with OFPP and has initiatives underway to improve the collection and management of training information, including cost data and course evaluations; streamline communication of acquisition training guidance; and coordinate efforts to leverage acquisition workforce training resources throughout the government."
Date: March 28, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
U.S. Coins: Replacing the $1 Note with a $1 Coin Would Provide a Financial Benefit to the Government (open access)

U.S. Coins: Replacing the $1 Note with a $1 Coin Would Provide a Financial Benefit to the Government

A letter report issued by the Government Accountability Office with an abstract that begins "Since coins are more durable than notes and do not need replacement as often, many nations have replaced lower-denomination notes with coins to obtain a financial benefit. GAO has estimated the annual net benefit to the U.S. government of replacing the $1 note with a $1 coin four times over the past 20 years, most recently in April 2000. Asked to update its estimate, GAO (1) estimated the net benefit to the government of replacing the $1 note with a $1 coin and (2) examined other effects stakeholders suggested such a replacement could have. To perform its work, GAO constructed an economic model and interviewed officials from the Federal Reserve, the Treasury Department, the U.S. Secret Service, outside experts, and officials from Canada and the United Kingdom. To determine the effects on stakeholders, GAO interviewed officials from industries and organizations that might be affected by changes to currency."
Date: March 4, 2011
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
International Food Aid: Better Agency Collaboration Needed to Assess and Improve Emergency Food Aid Procurement System (open access)

International Food Aid: Better Agency Collaboration Needed to Assess and Improve Emergency Food Aid Procurement System

A letter report issued by the Government Accountability Office with an abstract that begins "Although the U.S. Department of Agriculture (USDA) and U.S. Agency for International Development (USAID) jointly manage international emergency food aid procurement, the agencies disagree about the usefulness of the Web Based Supply Chain Management system (WBSCM) to manage the entire process. WBSCM had significant deficiencies when it was implemented in April 2011, which led USAID to discontinue using it to procure ocean freight for bulk commodities, manage prepositioned or stockpiled commodity inventory, and track food aid shipments. For example, WBSCM was slow and time consuming to use and its process to procure ocean freight for bulk commodities was not compatible with USAID's process to negotiate contracts with ocean freight vendors. USDA currently uses WBSCM to procure food aid commodities, while USAID procures ocean freight using other systems not connected to WBSCM. Since March 2012, USDA has made changes to WBSCM, and USDA officials assert that these changes address some of the problems that led to USAID's decision to discontinue use of the system."
Date: March 26, 2014
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Private Pensions: Timely Action Needed to Address Impending Multiemployer Plan Insolvencies (open access)

Private Pensions: Timely Action Needed to Address Impending Multiemployer Plan Insolvencies

A letter report issued by the Government Accountability Office with an abstract that begins "The most severely distressed multiemployer plans have taken significant steps to address their funding problems and, while most plans expected improved financial health, some did not. A survey conducted by a large actuarial and consulting firm serving multiemployer plans suggests that the large majority of the most severely underfunded plans--those designated as being in critical status--either have increased or will increase employer contributions or reduce participant benefits. In some cases, these measures will have significant effects on employers and participants. For example, several plan representatives stated that contribution increases had damaged some firms' competitive position in the industry, and, in some cases, threatened the viability of such firms. Similarly, reductions in certain benefits--such as early retirement subsidies--may create hardships for some older workers, such as those with physically demanding jobs. Most of the 107 surveyed plans expected to emerge from critical status, but about 25 percent did not and instead seek to delay eventual insolvency."
Date: March 28, 2013
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Klamath River Basin: Reclamation Met Its Water Bank Obligations, but Information Provided to Water Bank Stakeholders Could Be Improved (open access)

Klamath River Basin: Reclamation Met Its Water Bank Obligations, but Information Provided to Water Bank Stakeholders Could Be Improved

A letter report issued by the Government Accountability Office with an abstract that begins "Drought conditions along the Oregon and California border since 2000 have made it difficult for the Bureau of Reclamation (Reclamation) to meet Klamath Project irrigation demands and Klamath River flow requirements for threatened salmon. To augment river flows and avoid jeopardizing the salmon's existence, Reclamation established a multiyear water bank as part of its Klamath Project operations for 2002 through 2011. Water banks facilitate the transfer of water entitlements between users. This report addresses (1) how Reclamation operated the water bank and its cost from 2002 through 2004, (2) whether Reclamation met its annual water bank obligations each year, (3) the water bank's impact on water availability and use in the Klamath River Basin, and (4) alternative approaches for achieving the water bank's objectives."
Date: March 28, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Credit Reporting Literacy: Consumers Understood the Basics but Could Benefit from Targeted Educational Efforts (open access)

Credit Reporting Literacy: Consumers Understood the Basics but Could Benefit from Targeted Educational Efforts

A letter report issued by the Government Accountability Office with an abstract that begins "This report responds to a mandate in the Fair and Accurate Credit Transactions Act (FACT Act) of 2003 requiring GAO to assess consumers' understanding of credit reporting. The FACT Act, among other things, extended provisions governing the credit reporting system and addressed ongoing concerns about inaccuracies in credit reports. For example, the act expanded access to credit information by entitling consumers to one free credit report each year. It also established the Financial Literacy and Education Commission (FLEC) to improve consumers' understanding of credit issues. This report examines consumers' understanding and use of credit reports and scores and the dispute process and looks at factors that may influence their understanding of credit reporting."
Date: March 16, 2005
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Bureau of Justice Statistics: Quality Guidelines Generally Followed for Police-Public Contact Surveys, but Opportunities Exist to Help Assure Agency Independence (open access)

Bureau of Justice Statistics: Quality Guidelines Generally Followed for Police-Public Contact Surveys, but Opportunities Exist to Help Assure Agency Independence

A letter report issued by the Government Accountability Office with an abstract that begins "The Bureau of Justice Statistics (BJS), a statistical agency of the Department of Justice's Office of Justice Programs, produces a recurring national Police-Public Contact Survey documenting contacts between the police and the public, including instances involving the use or threat of force by police. BJS issues public reports and sometimes press releases from survey results. For reports and a press release issued from the 1999 and 2002 surveys (the most recent available), GAO reviewed (1) the extent to which BJS followed quality guidelines to ensure the accuracy and integrity of its survey-related products, and (2) factors that affected whether and how BJS followed available guidelines. GAO reviewed applicable federal data quality guidelines, policy and procedure documents, and interviewed current and former officials familiar with BJS."
Date: March 30, 2007
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Information Security: Securities and Exchange Commission Needs to Consistently Implement Effective Controls (open access)

Information Security: Securities and Exchange Commission Needs to Consistently Implement Effective Controls

A letter report issued by the Government Accountability Office with an abstract that begins "In carrying out its mission to ensure that securities markets are fair, orderly, and efficiently maintained, the Securities and Exchange Commission (SEC) relies extensively on computerized systems. Effective information security controls are essential to ensure that SEC's financial and sensitive information is protected from inadvertent or deliberate misuse, disclosure, or destruction. As part of its audit of SEC's financial statements, GAO assessed (1) the status of SEC's actions to correct previously reported information security weaknesses and (2) the effectiveness of SEC's controls for ensuring the confidentiality, integrity, and availability of its information systems and information. To do this, GAO examined security policies and artifacts, interviewed pertinent officials, and conducted tests and observations of controls in operation."
Date: March 16, 2009
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Defense Supplier Base: DOD Should Leverage Ongoing Initiatives in Developing Its Program to Mitigate Risk of Counterfeit Parts (open access)

Defense Supplier Base: DOD Should Leverage Ongoing Initiatives in Developing Its Program to Mitigate Risk of Counterfeit Parts

A letter report issued by the Government Accountability Office with an abstract that begins "Counterfeit parts--generally those whose sources knowingly misrepresent the parts' identity or pedigree--have the potential to seriously disrupt the Department of Defense (DOD) supply chain, delay missions, and affect the integrity of weapon systems. Almost anything is at risk of being counterfeited, from fasteners used on aircraft to electronics used on missile guidance systems. Further, there can be many sources of counterfeit parts as DOD draws from a large network of global suppliers. Based on a congressional request, GAO examined (1) DOD's knowledge of counterfeit parts in its supply chain, (2) DOD processes to detect and prevent counterfeit parts, and (3) commercial initiatives to mitigate the risk of counterfeit parts. GAO's findings are based on an examination of DOD regulations, guidance, and databases used to track deficient parts, as well as a Department of Commerce study on counterfeit parts; interviews with Commerce, DOD, and commercial-sector officials at selected locations; and a review of planned and existing efforts for counterfeit-part mitigation."
Date: March 29, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Hurricane Katrina: Agency Contracting Data Should Be More Complete Regarding Subcontracting Opportunities for Small Businesses (open access)

Hurricane Katrina: Agency Contracting Data Should Be More Complete Regarding Subcontracting Opportunities for Small Businesses

A letter report issued by the Government Accountability Office with an abstract that begins "In response to Hurricane Katrina, the Departments of Homeland Security (DHS) and Defense (DOD), the General Services Administration (GSA), and the U.S. Army Corps of Engineers (Corps) were responsible for 94 percent of the federal funds awarded for relief efforts via contracting as of May 2006. This report, which GAO conducted under the Comptroller General's Authority, describes (1) the amounts that small businesses received from prime contracts with these agencies, (2) the extent of subcontracting, (3) and the extent to which Disadvantaged Business Enterprises (DBEs) received Department of Transportation funds for Katrina-related projects. In conducting this study, GAO analyzed agency contract data, reviewed federal acquisition regulations, and interviewed agency procurement officials."
Date: March 1, 2007
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Delaware River Deepening Project: Comprehensive Reanalysis Corrected Errors, but Several Issues Still Need to Be Addressed (open access)

Delaware River Deepening Project: Comprehensive Reanalysis Corrected Errors, but Several Issues Still Need to Be Addressed

A letter report issued by the Government Accountability Office with an abstract that begins "In 1992 Congress authorized the U.S. Army Corps of Engineers (Corps) to implement the Delaware River deepening project, which would deepen the river's shipping channel from 40 to 45 feet. In 2002 GAO reviewed the Corps' economic analysis of the project, concluding that it contained significant limitations. GAO recommended that the Corps prepare a comprehensive economic reanalysis, which the Corps completed in 2004. GAO was asked to determine the extent to which (1) the reanalysis addressed the limitations GAO identified; (2) the reanalysis's benefit projections, as updated, reflect current and anticipated market and industry conditions; and (3) the Corps has accounted for other key issues that could affect the project. GAO reviewed Corps project documentation and interviewed federal officials along with representatives of affected states, firms, and environmental groups."
Date: March 31, 2010
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Corps of Engineers: Effects of Restrictions on Corps' Hopper Dredges Should Be Comprehensively Analyzed (open access)

Corps of Engineers: Effects of Restrictions on Corps' Hopper Dredges Should Be Comprehensively Analyzed

A letter report issued by the General Accounting Office with an abstract that begins "The fiscal year 2002 Conference Report for the Energy and Water Development Appropriations Act directed GAO to study the benefits and effects of the U.S. Army Corps of Engineers' (Corps) dredge fleet. GAO examined the characteristics and changing roles of the Corps and industry in hopper dredging; the effect of current restrictions on the Corps' hopper dredge fleet; and whether existing and proposed restrictions on the fleet, including the proposal to place the McFarland in ready reserve, are justified. In addition, GAO identified concerns related to the government cost estimates the Corps prepares to determine the reasonableness of industry bids."
Date: March 31, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Homeland Security: Voluntary Initiatives Are Under Way at Chemical Facilities, but the Extent of Security Preparedness Is Unknown (open access)

Homeland Security: Voluntary Initiatives Are Under Way at Chemical Facilities, but the Extent of Security Preparedness Is Unknown

A letter report issued by the General Accounting Office with an abstract that begins "The events of September 11, 2001, triggered a national re-examination of the security of thousands of industrial facilities that use or store hazardous chemicals in quantities that could potentially put large numbers of Americans at risk of serious injury or death in the event of a terrorist-caused chemical release. GAO was asked to examine (1) available information on the threats and risks from terrorism faced by U.S. chemical facilities; (2) federal requirements for security preparedness and safety at facilities; (3) actions taken by federal agencies to assess the vulnerability of the industry; and (4) voluntary actions the chemical industry has taken to address security preparedness, and the challenges it faces in protecting its assets and operations."
Date: March 14, 2003
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Child Support Enforcement: Better Data and More Information on Undistributed Collections Are Needed (open access)

Child Support Enforcement: Better Data and More Information on Undistributed Collections Are Needed

A letter report issued by the General Accounting Office with an abstract that begins "Congress established the child support enforcement program in 1975 to ensure that parents financially supported their children. State agencies administer the program and the Office of Child Support Enforcement (OCSE) in the Department of Health and Human Services oversees it. In 2002, state agencies collected over $20 billion in child support, but $657 million in collections from 2002 and previous years were undistributed--funds that were delayed or never reached families. One method used to collect child support, intercepting federal tax refunds, involves all state agencies, OCSE, and two Department of the Treasury agencies--the Internal Revenue Service (IRS) and the Financial Management Service (FMS). GAO was asked to address (1) how the total amount of undistributed collections changed over the years, (2) the causes of undistributed collections, (3) states' efforts to reduce these funds, and (4) OCSE's efforts to assist states. GAO analyzed OCSE data, administered a survey, visited 6 state agencies and interviewed officials."
Date: March 19, 2004
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Managing Sensitive Information: Departments of Energy and Defense Policies and Oversight Could Be Improved (open access)

Managing Sensitive Information: Departments of Energy and Defense Policies and Oversight Could Be Improved

A letter report issued by the Government Accountability Office with an abstract that begins "In the interest of national security and personal privacy and for other reasons, federal agencies place dissemination restrictions on information that is unclassified yet still sensitive. The Department of Energy (DOE) and the Department of Defense (DOD) have both issued policy guidance on how and when to protect sensitive information. DOE marks documents with this information as Official Use Only (OUO) while DOD uses the designation For Official Use Only (FOUO). GAO was asked to (1) identify and assess the policies, procedures, and criteria DOE and DOD employ to manage OUO and FOUO information and (2) determine the extent to which DOE's and DOD's training and oversight programs assure that information is identified, marked, and protected according to established criteria."
Date: March 7, 2006
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Debt Collection Improvement Act of 1996: Major Data Sources Inadequate for Implementing the Debtor Bar Provision (open access)

Debt Collection Improvement Act of 1996: Major Data Sources Inadequate for Implementing the Debtor Bar Provision

A letter report issued by the General Accounting Office with an abstract that begins "The Debt Collection Improvement Act of 1996 seeks to maximize collections of delinquent nontax debt owed to the federal government. However, the act also seeks to reduce losses by requiring proper screening of potential borrowers and information sharing within and among federal agencies. The major information sources of data on delinquent federal debtors are credit bureau reports, the Department of Housing and Urban Development's Credit Alert Interactive Voice Response System (CAIVRS), and the Financial Management Service's (FMS) Treasury Offset Program's (TOP) database. There is no effective mechanism for federal implementation of the act's debtor bar provision. Although credit bureau reports, CAIVRS, and FMS's TOP database each contain some information on delinquent federal nontax debtors, none provides all-inclusive, timely data or maintains them long enough to serve as an adequate data source for successfully barring future financial assistance to currently delinquent debtors or those who did not meet their past obligations. The TOP database, with modifications, now provides an adequate reference point for identifying delinquent debtors to deny them additional financial assistance. Maximizing the TOP database as a delinquency reporting tool would require several changes, such as …
Date: March 29, 2002
Creator: United States. General Accounting Office.
System: The UNT Digital Library
Governmentwide Purchase Cards: Actions Needed to Strengthen Internal Controls to Reduce Fraudulent, Improper, and Abusive Purchases (open access)

Governmentwide Purchase Cards: Actions Needed to Strengthen Internal Controls to Reduce Fraudulent, Improper, and Abusive Purchases

A letter report issued by the Government Accountability Office with an abstract that begins "Over the past several years, GAO has issued numerous reports and testimonies on internal control breakdowns in certain individual agencies' purchase card programs. In light of these findings, GAO was asked to analyze purchase card transactions governmentwide to (1) determine whether internal control weaknesses existed in the government purchase card program and (2) if so, identify examples of fraudulent, improper, and abusive activity. GAO used statistical sampling to systematically test internal controls and data mining procedures to identify fraudulent, improper, and abusive activity. GAO's work was not designed to determine the overall extent of fraudulent, improper, or abusive transactions."
Date: March 14, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Defense Management: More Transparency Needed over the Financial and Human Capital Operations of the Joint Improvised Explosive Device Defeat Organization (open access)

Defense Management: More Transparency Needed over the Financial and Human Capital Operations of the Joint Improvised Explosive Device Defeat Organization

A letter report issued by the Government Accountability Office with an abstract that begins "Improvised explosive devices (IED) have been and continue to be a significant threat to U.S. forces. The Department of Defense (DOD) expanded efforts to defeat IEDs with the establishment of the Joint Improvised Explosive Device Defeat Organization (JIEDDO) in January 2006. GAO was asked to review JIEDDO's management and operations. For this second report in its series, GAO determined (1) the extent to which JIEDDO's management processes provide adequate assurances that its financial information is accurate and provides transparency over its operations and (2) the extent to which JIEDDO identifies, records, tracks, and reports numbers of all personnel, including contractors. GAO analyzed data for the first half of fiscal year 2007, which included 47 funding transactions totaling $1.34 billion for 24 initiatives to address these objectives."
Date: March 6, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
Defense Infrastructure: Army and Marine Corps Grow the Force Construction Projects Generally Support the Initiative (open access)

Defense Infrastructure: Army and Marine Corps Grow the Force Construction Projects Generally Support the Initiative

A letter report issued by the Government Accountability Office with an abstract that begins "In January 2007 the President announced an initiative, referred to as Grow the Force, to increase the end strength in the Army by more than 74,000 by 2013 and the Marine Corps by 27,000 personnel by 2011 to enhance U.S. forces, reduce stress on deployable personnel, and provide necessary forces for success in the Global War on Terrorism. The Department of Defense (DOD) estimates that it will need more than $17 billion for facilities to accommodate the planned personnel increases. GAO was asked to review (1) the process the Army and Marine Corps used to develop construction projects associated with Grow the Force, (2) the extent to which the projects submitted in DOD's budget requests for fiscal years 2007 and 2008 support the initiative, and (3) whether the Army and Marine Corps plan to use temporary facilities while construction projects are completed. GAO reviewed the construction projects associated with Grow the Force in DOD's budget requests for fiscal years 2007 and 2008, reviewed stationing documents, and interviewed officials at Army and Marine Corps headquarters and six installations on the process used to develop projects. In comments …
Date: March 6, 2008
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
IT Supply Chain: National Security-Related Agencies Need to Better Address Risks (open access)

IT Supply Chain: National Security-Related Agencies Need to Better Address Risks

A letter report issued by the Government Accountability Office with an abstract that begins "Reliance on a global supply chain introduces multiple risks to federal information systems. These risks include threats posed by actors—such as foreign intelligence services or counterfeiters—who may exploit vulnerabilities in the supply chain and thus compromise the confidentiality, integrity, or availability of an end system and the information it contains. This in turn can adversely affect an agency’s ability to effectively carry out its mission. Each of the key threats could create an unacceptable risk to federal agencies."
Date: March 23, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library
DOD Financial Management: The Army Faces Significant Challenges in Achieving Audit Readiness for Its Military Pay (open access)

DOD Financial Management: The Army Faces Significant Challenges in Achieving Audit Readiness for Its Military Pay

A letter report issued by the Government Accountability Office with an abstract that begins "The Army could not readily identify the population of Army military payroll accounts given its existing procedures and systems. The Army and DFAS-IN did not have an effective, repeatable process for identifying the population of active duty payroll records. For example, it took 3 months and repeated attempts before DFAS-IN could provide a population of service members who received active duty Army military pay in fiscal year 2010. Further, because the Army does not have an integrated military personnel and payroll system, it was necessary to compare the payroll file to active Army personnel records. However, the Defense Manpower Data Center (DMDC), DOD’s central repository for information on DOD-affiliated personnel, did not have an effective process for comparing military pay account files with military personnel files to identify a valid population of military payroll transactions. It took DMDC over 2 months and labor-intensive research to compare and reconcile the total number of fiscal year 2010 active duty payroll accounts to its database of personnel files. DOD’s Financial Improvement and Audit Readiness (FIAR) Guidance states that identifying the population of transactions is a key task essential to …
Date: March 22, 2012
Creator: United States. Government Accountability Office.
System: The UNT Digital Library