DEPARTMENT OF DEFENSE - Comptroller

Overall Material Weaknesses
Title and Description
4. Unsupported Adjustments at
Defense Logistics Agency. There are
instances where unsupported adjustments
are being made to the general ledger
accounts.
(Defense Logistics Agency)
First Reported: FY 2005
5. Joint Training Exercises. The Joint
Staff has resolved instances where
inefficiencies occurred in planning for
and paying for joint training exercises due
to inadequate controls.
First Reported: FY 2006
6. Pharmaceuticals. The Department of
the Air Force has established effective
controls to manage pharmaceuticals.
(Department of the Air Force)
First Reported: FY 2005
7. Engineering Plan. The Missile
Defense Agency has resolved the issue
where controls were not adequate to
ensure that systems engineering plans met
technical objectives.
(Missile Defense Agency)
First Reported: FY 2006
Department of Defense Agency Financial Report 2007
Table 3b. Section 2 Overall Material Weaknesses
Major Corrective Action(s)
A sample of the actions is presented.
Management Systems and Processes.
- Launched agency-wide effort to properly
establish codes and correctly use them.
- Reviewed procedures to maintain supporting
documentation.
- Implement procedures to perform
reconciliation.
- Validate that the weakness is corrected.
Consolidated into Financial Reporting Material
Weakness #9, Accounts Payable
Status Date
as Reported
in FY06
19
Status Date
as Reported in
FY07
Completed Completed
Completed Completed
3rd Qtr 07 2nd Qtr 08
4th Qtr 08 4th Qtr 08
- Issued guidance. 1st Qtr 07 Completed
- Reported results. 2nd Qtr 07 Completed
- Validated that the weakness is corrected
through Joint Staff headquarters’ review.
Completed
3rd Qtr 07 Completed
- Issued policy. Completed Completed
- Implemented system modifications to alert
medical personnel of inappropriate procurement
sources and to track back order status.
- Published procedures to manage procurement
of pharmaceuticals.
- Reviewed the effectiveness of corrective
actions.
- Validated that the weakness is corrected
through Air Force headquarters’ review.
Completed
Completed Completed
Completed Completed
3rd Qtr FY 07 Completed
3rd Qtr FY 07 Completed
- Completed a draft of the plan. Completed Completed
- Coordinated plan for review. Completed Completed
- Completed and issued plan and guidance. 1st Qtr 07 Completed
- Audited the plan. 3rd Qtr 07 Completed
- Validated that the weakness is corrected
through DoD Inspector General review and
validation.
Completed
3rd Qtr 07 Completed