Insufficient Governance Over Logistics Modernization Program System Development

摘要

What We Did: We determined whether the Logistics Modernization Program system (LMP) was compliant with the U.S. Government Standard General Ledger (USSGL) at the transaction level (USSGL compliant). What We Found: The Army reported to Congress that LMP would be the Army Working Capital Fund's (AWCF) system solution for obtaining auditable financial statements. However, after more than 10 years in development, costing $1.1 billion, the Army has failed to deliver a system that is USSGL compliant.