Defense Logistics Agency Did Not Fully Implement the Business Enterprise Architecture Procure-to-Pay Business Process in the Enterprise Business System.

摘要

We determined whether the Enterprise Business System (EBS) Program Management Office implemented the DoD Business Enterprise Architecture (BEA) Procure-to-Pay business process to properly support the purchase of Defense Logistics Agency (DLA) goods and services and generate accurate and reliable financial management information. The EBS Program Management Office did not fully implement the DoD BEA Procure-to-Pay business process to properly support the purchase of DLA goods and services and generate accurate and reliable financial management information. This occurred because the EBS Program Management Office: placed higher priorities on ensuring mission accomplishment rather than configuring EBS to comply with evolving BEA standards, and did not complete its re-engineering of the Procure-to-Pay business process. Additionally, this occurred because Office of the Deputy Chief Management Officer (DCMO) managers did not establish stringent validation and certification procedures for ensuring that program managers implemented and accurately reported BEA requirements. As a result, although DLA has spent $2.5 billion on the EBS, DLA financial managers cannot rely on EBS trial balance data to prepare financial statements. Until DLA financial managers correct the underlying deficiencies that cause abnormal general ledger balances within its unadjusted trial balances and fully implement BEA standards, there is an increased risk of not achieving audit readiness goals in FYs 2014 and 2017.