Enterprise Business System Was Not Configured to Implement the U.S. Government Standard General Ledger at the Transaction Level.

摘要

Our objective was to determine whether the Defense Logistics Agency (DLA) Enterprise Business System (EBS) fulfilled the functional capabilities needed to generate timely, accurate, and reliable financial statements. Specifically, we determined whether DLA Information Operations (J-6) and DLA Finance (J-8) personnel (EBS program managers) configured the system to implement the U.S. Government Standard General Ledger (USSGL) at the transaction level using the Standard Financial Information Structure (SFIS). We conducted this audit as part of a congressional request. Determining whether EBS implemented the USSGL using SFIS did not require us to test financial data timeliness. Consequently, we did not determine whether EBS provided DoD with timely financial information. See Appendix A for our scope and methodology. See Appendix B for prior audit coverage and Appendix C for a copy of the congressional request.