Special Army Reports Prepared by Defense Finance and Accounting Service Indianapolis Operations

Army and Army personnel responsible for preparing and using special Army reports should read this report. This is the second in a series of reports related to Army budget execution operations. The first report discussed the transmission of Army budget execution data by the Defense Finance and Accounting Service DFAS Indianapolis Operations to various accounting systems and the Department of the Treasury. This report discusses special Army reports prepared by DFAS Indianapolis Operations. Background. DFAS Indianapolis Operations provides finance and accounting support to the Army and Defense agencies. This support includes preparation of 14 recurring special Army reports that provide financial and other information to DFAS customers. The special Army reports are either requested by the report user or are required by regulation and cover areas such as proceeds and expenses associated with agriculture, grazing, and forestry receivables for Army and Defense and foreign currency and unit exchange information. DFAS Indianapolis Operations prepares the special Army reports based on budget execution data and data call information submitted DoD field accounting activities and other sources. Results. Of the 14 special Army reports we reviewed, 5 were incorrect, 1 was unnecessary, and 1 report had no known users. As a result, recipients of special Army reports were not receiving the information they needed and DFAS Indianapolis Operations was not using resources effectively. DFAS Indianapolis Operations management controls were not effective to ensure correct preparation of special Army reports. The Director of DFAS Indianapolis Operations should revise the standard operating procedures to ensure that special Army reports are accurate, supervisors review and approve the reports, and unneeded reports are not prepared.