FINANCIAL AUDIT Air Force Does Not Effectively Account for Billions of Dollars_part10 potx

Appendix Iv Ckmunents From the Department of Defense a comprehensive plan for improving and integrating the Air Force'8 financial management and accounting systems. Do0 ReSTWiser Concur. A Defense Management Report initiative is expected to provide for such improvement and integration. 0 Recommendation No. 25: The GAO recommended that the Secretary of the Air Force review the systems requirements of Base Level Accounting and Report System and all related systems to ensure that they are complete and that they address all the Air Force’s concerns about its operations and the problems addressed in this report. DoD Reswnse: Concur. A Defense Management Report initiative provides for DOD-wide accounting functional requirements and systems. This initiative, which would alleviate the need for the Air Force to pursue development of the Base Level Accounting and Reporting System, can be expected to address the conditions identified in this draft report. 0 Recommendation No. 26: The GAO recommended that the Secretary of the Air Force ensure that a project management structure and plan are in place to avoid the potential pitfalls that have caused problems in past systems development efforts. This structure must include adequate representation and participation by top management and functional users in all phases of the development effort. DoD Resvoneer Concur. A Defense Management Report initiative, to develop standard DOD-wide requirements and systems is being established. This effort, which is fully supported by the Secretary of Defense, will have both “top management” and “functional user” involvement, including adequate structure, plan, and personnel and financial resources. Page 108 GAO/AFMD-99-23 Air Force Financial Audit This is trial version www.adultpdf.com Appendix IV Commenta F’rom the Department of Defense The following are GAO’S comments on the Department of Defense’s letter dated February 21,199O. Force Does Not Effectively Account for Billions of Dollars of Resources. 2. We have modified the report to specifically discuss the Selected Acquisition Reports sent to the Congress and recognize that the costs they report are more accurate than the costs provided by the Air Force’s financial management systems. 3. The Defense Management Report is addressed under Agency Com- ments at the end of the executive summary. 4. The DOD response is discussed under Agency Comments and Our Eval- uation at the end of chapter 2. 5. The DOD response is discussed under Agency Comments and Our Eval- uation at the end of chapter 5. 6. We corrected the report to show $10 billion as unrequired inventory. (917119) Page 109 GAO/AFMD-90-23 Air Force Nnancial Audit This is trial version www.adultpdf.com This is trial version www.adultpdf.com This is trial version www.adultpdf.com . comments on the Department of Defense’s letter dated February 21,199O. Force Does Not Effectively Account for Billions of Dollars of Resources. 2. We have modified the report to specifically discuss. to provide for such improvement and integration. 0 Recommendation No. 25: The GAO recommended that the Secretary of the Air Force review the systems requirements of Base Level Accounting. Appendix Iv Ckmunents From the Department of Defense a comprehensive plan for improving and integrating the Air Force& apos;8 financial management and accounting systems. Do0 ReSTWiser Concur.