DOD Financial Management: Implementation Weaknesses in Army and Air Force Business Systems Could Jeopardize DOD's Auditability Goals

摘要

The Department of Defense (DOD) has stated that successful implementation of its enterprise resource planning (ERP) systems is critical to DODs auditability goals. An ERP is an automated system that performs a variety of business-related functions. The National Defense Authorization Act for Fiscal Year 2010 mandates that DOD be able to validate its financial statements as audit ready by September 30, 2017. GAO has previously reported that DOD has not effectively employed acquisition management controls to help ensure that the ERPs deliver the promised capabilities on time and within budget. GAO was asked to determine issues being encountered by the Army and the Air Force in the implementation of selected ERPs. GAO reviewed independent assessments and reports and interviewed the systems users and program management office officials.