U.S. Joint Forces Command Comptroller Division Operations

摘要

We performed this audit in response to a request by the Commander in Chief, U.S. Joint Forces Command, to assess the efficiencies of Comptroller Division operations after its recent reorganization. The Comptroller Division coordinates the requirements, development, and execution of the command budget, which totaled $191 million for FY 1999. The Comptroller Division recently reorganized to provide resource management functions for five additional Joint Command sub-activities and to manage an increasing budget. Our overall objective was to evaluate the efficiency of Comptroller Division operations after its recent reorganization. We evaluated the processes for formulating and executing the budget and liquidating travel claims. We also evaluated civilian attendance records, overtime, compensatory time, the health and weilness program with respect to overtime and compensatory time, and the travel and purchase card programs. In addition, we reviewed the implementation of management controls applicable to those areas. Our review showed that the processes for budget formulation and execution, for liquidating travel claims, and for the travel and purchase card programs were adequate. However, the management control program of the U.S. Joint Forces Command Comptroller Division was not adequate. Consequently, Comptroller Division personnel may not have identified management control weaknesses that require corrective actions. For details of the audit results, see the Finding section of the report. In addition, see Appendix B for other matters of interest related to management's request. See Appendix A for details on the management control program. We recommend that the Comptroller Division fully implement the management control program requirements of DoD and of the U.S. Joint Forces Command for performing risk assessments and management control reviews.