Army's Audit Readiness at Risk Because of Unreliable Data in the Appropriation Status Report.

摘要

We performed the audit to assess the reliability of a nonstatistical sample of data reported in the Army General Fund's Accounting Report (Monthly) 1002, 'Appropriation Status by Fiscal Year Program and Subaccounts Report,' (Appropriation Status Report). The Army's Appropriation Status Report was not reliable for data reviewed from the December 2012 report. Material differences existed between reported data from the General Fund Enterprise Business System (GFEBS) and our recalculation of reviewed Budget Line Items. This occurred because the documented processes used by Defense Finance and Accounting Service- Indianapolis (DFAS-IN) to prepare the Appropriation Status Report were insufficient. In addition, Army personnel did not provide documentation to support 28 of 34 financial transactions reviewed. This occurred because the Army did not have an adequate process to readily provide supporting documentation. Additionally, DFAS-IN personnel did not fully support 14 journal vouchers, totaling $83.9 billion. This occurred because the standard operating procedure used by DFAS-IN did not adequately describe the supporting documentation required for journal vouchers. As a result, users of the Appropriation Status Report may not be able to depend upon the data, and the Army's ability to achieve audit readiness for budget execution data by the end of FY 2014 is at increased risk.