department of defense agency financial report fiscal year 2012

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Department of Defense Agency Financial Report for FY 2012 Table 1b-1. FY 2012 Internal Control over Operations Material Weaknesses Material Weaknesses d Internal assessments have identified weaknesses in the Department’s cyber security controls, potentially increasing vulnerability of DoD systems. 3 Comptroller and/or Resource Management a The Department’s current business processes, systems, and internal controls do not provide reliable, accurate and verifiable financial statements. Further, the financial management workforce needs to be well-trained to Year Identified DoD Components FY 2011 OSD; USAFRICOM FY 2011 Departmentwide A-44 Corrective Actions The Department will continue ongoing actions to address weaknesses in the complex network of systems referred to as the DoD Information Network Systems. The Department is updating identified security controls to current industry standards. The DoD also is enhancing the system certification and accreditation process to incorporate risk management throughout the systems lifecycle. This includes implementing a continuous risk monitoring program that will identify weak security controls and assess corrections. The Joint Information Environment, scheduled for completion in FY 2018, is creating a shared infrastructure and single security architecture that gives better visibility of network activity at points of vulnerability. In FY 2013, DoD will continue to implement insider threat protection such as Public Key Infrastructure and data access monitoring. The Department is implementing established guidance that will enable Components to improve their processes, systems and controls. The biannual FIAR Plan Status Report outlines the Department’s and Components’ progress and future plans for implementing ERPs and improving standard Target Correction Year FY 2013 3 FY 2017 3 Target correction date was reported as FY 2012 in the FY 2011 Statement of Assurance. In FY 2012, the target correction date was reevaluated and extended to a future date Addendum A
Department of Defense Agency Financial Report for FY 2012 Table 1b-1. FY 2012 Internal Control over Operations Material Weaknesses Material Weaknesses ensure the Department’s programs and payments comply with financial management laws and regulations. b Weaknesses within the funds control processes result in the inability to adequately track funds consistent with regulations, policies, existing laws, and use fund execution information to support budget requests. The lack of adequate funds control has led to several Anti Deficiency Act violations. 4 Contract Administration a The Department’s lack of well-defined requirements, the use of ill-suited business arrangements, and the inadequate number of trained acquisition and contract oversight personnel contribute to unmet expectations and place the Department at risk of potentially paying more than necessary. b Clearing the backlog of contracts to be closed out continues to be a challenge for Year Identified DoD Components FY 2011 OSD; USSOCOM FY 2006 Departmentwide A-45 Corrective Actions operating procedures and controls related to producing financial statements by FY 2017. The Department is enhancing systems for tracking funds in addition to publishing guidance and scheduling training for personnel related to funding activities. The Department requires Components to review and evaluate training records to ensure personnel certifying and handling funds have financial management and fiscal law training. The Department is revising guidance on contracting operations, which includes oversight, responsibilities, policy, and defining roles, as well as assessing the effectiveness of efforts to improve competition, contracting arrangements, and incentives. The Department intends to fully integrate operational contract support through education and predeployment training in addition to establishing improved processes and procedures. FY 2012 DCMA DCMA and Defense Contract Audit Agency (DCAA) have been partnering and evaluating an option that Target Correction Year FY 2013 4 Reassessed annually based on incremental improvements FY 2014 4 Target correction date was reported as FY 2012 in the FY 2011 Statement of Assurance. In FY 2012, the target correction date was reevaluated and changed to an earlier date due to a component correcting its material weakness Addendum A
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