Opportunities to Improve the Elimination of Intragovernmental Transactions in DoD Financial Statements.

摘要

Our announced objective was to determine whether the Defense Finance and Accounting Service (DFAS) properly eliminated intragovernmental account balances for selected Other Defense Organizations (ODOs) in the FY 2013 DoD Agency-wide basic financial statements. We determined that DFAS continues to employ the same data collection and elimination procedures that have routinely led to improper elimination of intragovernmental transactions (IGTs). Therefore, we modified our objective to determine whether DoD properly planned the implementation of the Invoice Processing Platform (IPP) to mitigate this material weakness. See Appendix A for a discussion of the scope and methodology and prior coverage related to the objectives.