DoD Generally Effective at Correcting Causes of Antideficiency Act Violations in Military Personnel Accounts, But Vulnerabilities Remain.

摘要

The audit objective was to determine whether DoD developed and implemented effective controls to prevent future Antideficiency Act (ADA) violations in the Military Personnel (MILPERS) accounts. Specifically, we determined whether DoD implemented the corrective actions in prior reports and investigations concluded in the last 10 years that identified ADA violations of the MILPERS accounts and whether DoD maintained its process improvements to prevent future ADA violations. This audit was required by the Consolidated Appropriations Act, 2012 (the Act). See Appendix A for a discussion of the scope and methodology and Appendix B for prior coverage related to the objectives.