department of defense agency financial report fiscal year 2012

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Department of Defense Agency Financial Report for FY 2012 Table 1a-1. FY 2012 Internal Control over Financial Reporting Material Weaknesses Material Weaknesses supported journal entries. 4 Intragovernmental Eliminations: The Department is unable to collect, exchange, and reconcile buyer and seller intragovernmental transactions, resulting in unsupported adjustments. Year Identified DoD Components FY 2008 Departmentwide A-36 Corrective Actions addition, the Department is implementing the Standard Financial Information Structure in systems of original entry and carried through the chain of systems. DFAS and Components are identifying root causes for abnormal balances and taking steps to change business processes to correct the problems. Components and DFAS are working to implement routine general ledger tie point analyses and reconciliations and analyzing general ledger posting logic to reduce the number of unsupported journal entries. The Department is collaborating with the Department of the Treasury, OMB, and Federal partners to develop and implement a government-wide solution to capture the transaction-level detail needed to reconcile intragovernmental transaction activity. It is also developing standard business processes and data to capture trading partner information at the transaction level and support eliminations, as well as implementing replacement systems and a standard financial information structure which will incorporate the necessary elements to enable the Department to correctly report, reconcile, and eliminate intragovernmental balances. Target Correction Year FY 2015 Addendum A
Department of Defense Agency Financial Report for FY 2012 Table 1a-1. FY 2012 Internal Control over Financial Reporting Material Weaknesses Material Weaknesses 5 Health Care Liabilities: The current military health system financial processes cannot collect sufficient transaction-level cost and performance information for procedures performed in military treatment facilities. 6 Civilian Pay: The Department cannot effectively account for transactions and balances in the civilian pay process. 7 Military Pay: The Department cannot effectively account for transactions and balances in the military pay process. Year Identified DoD Components A-37 Corrective Actions FY 2003 MERHCF; SMA Medical Components are implementing procedures to improve coding and financial reconciliations for military treatment facilities’ operations as well as developing and implementing a methodology to reimburse military treatment facilities on a per capita basis. This methodology will be similar to arrangements with managed-care providers. Implementation of SMA ERPs will improve overall financial reporting. FY 2011 Departmentwide FY 2011 Departmentwide Components are addressing the reliability and existence of supporting documentation retained within the applicable payroll, personnel and time and attendance systems. They also are identifying, assessing, and testing IT general and application controls. In addition, Components are also defining and prioritizing sub-processes into assessable units and evaluating the sufficiency of the current SSAE 16/SAS 70 efforts. Components are developing processes to reconcile supporting documents to the general ledger on a repeatable basis in order to audit around the numerous micro- applications used to transfer data from the Defense Joint Military Pay System to the general ledgers. Target Correction Year FY 2017 FY 2014 FY 2014 Addendum A
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Contributors to the Agency Financia
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department of defense agency financial report fiscal year 2012

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