Implementation of the DOD Plan to Match Disbursements to Obligations Prior to Payment

摘要

The overall audit objective was to evaluate the implementation of the DoD plan to match disbursements to obligations prior to making payments, as required by Public Law 103-335. We also evaluated the law 5 impact on reducing the backlog of unmatched disbursements and negative unliquidated obligations, and DoD progress in eliminating system deficiencies that prevent all disbursements from being matched to obligations. In addition, we evaluated the adequacy of the management control program as it related to the audit objectives.