Statement of Robert J. Lieberman Assistant Inspector General Department of Defense Before the Task Force on Defense and International Relations House Budget Committee on Department of Defense Financial Management

摘要

The Department's accounting systems and financial reporting practices mirrored its overall management philosophy during the 1950's through 1980's. Most DoD business processes acquisition, inventory management, maintenance, training, and many others were decentralized; controlled in theory by elaborately detailed rules and regulations; developed unilaterally by organizations operating within their own functional 'stovepipe' with insufficient coordination with other stakeholders; and often labor intensive despite the use of many thousands of automated systems.