Accession Number:

ADA561589

Title:

Logistics Modernization Program System Procure-to-Pay Process Did Not Correct Material Weaknesses

Descriptive Note:

Corporate Author:

INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA

Personal Author(s):

Report Date:

2012-05-29

Pagination or Media Count:

91.0

Abstract:

Our overall objective was to determine whether the appropriate internal controls were in place within the Logistics Modernization Program system LMP to ensure the proper recording of accounting transactions related to the purchase of goods and services. Specifically, we determined the reasons for abnormal account balances1 and transaction relationships and determined whether LMP properly supported the accounting transactions within the general ledger accounts with verifiable audit trails. This report assesses the Army s implementation of the DoD Business Enterprise Architecture BEA end-to-end business process for Procure-to-Pay P2P in LMP. See Appendix A for a discussion of our scope and methodology and Appendix B for prior audit coverage. See Appendix C for the description of technical requirements and standards and Appendix D for acronyms and abbreviations. See the Glossary for definitions of technical terms used in this report.

Descriptors:

• *AUDITING
• *FINANCE
• *LOGISTICS
• *RECORDS MANAGEMENT
• ACCOUNTING
• BALANCES
• COMMERCE
• DICTIONARIES
• PROCUREMENT
• REPORTS
• REQUIREMENTS

Subject Categories:

• Administration and Management
• Information Science
• Economics and Cost Analysis

Distribution Statement:

APPROVED FOR PUBLIC RELEASE