Accession Number:

ADA326809

Title:

Defense Financial Management: Immature Software Development Processes at Indianapolis Increase Risk.

Descriptive Note:

Corporate Author:

GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND INFORMATION MANAGEMENT DIV

Personal Author(s):

Report Date:

1997-06-01

Pagination or Media Count:

40.0

Abstract:

In conjunction with our responsibilities to audit the U.S. governments financial statements, we are reviewing the Department of Defense DOD financial management systems. As you know, Defenses ability to produce accurate, auditable financial statements and other reliable management reports as required by the Chief Financial Officers CFO Act of 1990, as expanded upon by the Government Management Reform Act of 1994, has been hampered by inadequate financial systems. This report discusses the results of our evaluation of the Defense Finance and Accounting Service DFAs Financial Systems Activity FSA-Indianapolis capability for developing and maintaining software for its information systems. Our objective was to evaluate software development processes used at FSA-Indianapolis. The four projects we reviewed were selected by the FSA director as those best representing its software development processes and practices.

Descriptors:

• *SOFTWARE ENGINEERING
• *FINANCIAL MANAGEMENT
• DEPARTMENT OF DEFENSE
• MANAGEMENT INFORMATION SYSTEMS
• MANAGEMENT PLANNING AND CONTROL
• RISK
• ACCOUNTING
• AUDITING

Subject Categories:

• Economics and Cost Analysis
• Computer Programming and Software
• Administration and Management

Distribution Statement:

APPROVED FOR PUBLIC RELEASE