tailieunhanh - The United States General Accounting Office GAO in March 1996 Report to Department of Defense Officials_part4

kết hợp chiến lược để kịp thời đáp ứng yêu cầu DOD của sử dụng của Mỹ chuẩn chung Ledger và của Kho bạc Cơ quan thử nghiệm liên bang tập trung cân đối hệ thống; và xác định các cơ quan cụ thể hoặc vị trí trách nhiệm để hoàn thành hành các biện pháp được trình thành lập các chiến lược và cung cấp một phương tiện để thực hiện giám sát trong suốt cả năm . | B-258746 incorporate strategies for promptly meeting dod s requirement to use the . Standard General Ledger and the Treasury s Federal Agencies Centralized Trial Balance System and identify the specific offices or positions accountable for accomplishing the actions established by the strategies and provide a means for monitoring implementation throughout the year. Finally given the history of problems in preparing the Navy s financial reports we recommend that the DOD Comptroller s November 15 1995 policy on roles and responsibilities of DOD components and DFAS be supplemented with strategies to hold organizations and individuals accountable for effectively carrying them out milestones for monitoring implementation progress during the year and periodic assessments during annual financial reporting cycles to ensure that the roles and responsibilities are continually enforced. Agency Comments and Our Evaluation In commenting on a draft of this report DOD generally concurred with our findings and recommendations. However DOD maintained that both DFAS and the Navy have taken and are continuing to take enormous strides in meeting the requirements of the CFO Act and GMRA. DOD stated that while ideally faster progress may be desirable the significant progress that the department believes it has made since 1990 should be recognized. DOD stated that actions underway to better position it for the future such as the financial management reform initiatives to improve processes and major reorganizations to reduce resources should also be recognized. DOD further stated that it would be inaccurate to state that the Navy has made little progress in improving its financial management and reporting since passage of the CFO Act. DOD cited the progress made by the Navy in improving financial reporting for its DBOF activities and trust funds while recognizing that the Navy has not had to previously prepare financial statements for its general fund operations. This report .