General Fund Enterprise Business System Did Not Provide Required Financial Information.

摘要

To determine whether the General Fund Enterprise Business System (GFEBS) provided DoD management with accurate and reliable financial information, we assessed whether GFEBS complied with the U.S. Government Standard General Ledger (USSGL) and the Standard Financial Information Structure (SFIS). The Army developed GFEBS to improve the reliability of financial information and comply with Federal financial reporting guidance. GFEBS did not contain accurate and complete FY 2010 USSGL and SFIS information as required by the Federal Financial Management Improvement Act of 1996 and Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD (USD C)/(CFO), guidance. Specifically, the GFEBS Chart of Accounts (COA) did not contain 7 of the 153 USSGL accounts and 28 of the 233 DoD reporting accounts included in the FY 2010 Army General Fund Trial Balance; the Army did not maintain detailed program documentation to determine whether the Army properly used the 847 posting accounts in GFEBS; GFEBS did not consistently enter accurate and complete values at the transaction level for 11 of the 20 required USSGL and SFIS attributes reviewed in Special Ledger 95 or for 8 of the 20 required attributes in the Z1 ledger; and GFEBS did not provide sufficient trading partner information in the FY 2010 GFEBS Trial Balance. This occurred because USD(C)/CFO personnel did not provide timely updates to the DoD Standard COA, and the Assistant Secretary of the Army (Financial Management and Comptroller) (ASA FM&C) did not provide adequate oversight for maintaining the GFEBS COA or ensuring that GFEBS consistently entered values for all the attributes required by USSGL and SFIS. ASA(FM&C) has begun to address these issues. As a result, GFEBS did not provide DoD management with required financial information. In addition, GFEBS may not resolve the Army General Fund's long-standing Financial Management Systems and Intragovernmental Eliminations material weaknesses.