Our objective was to determine whether
Defense Finance and Accounting
Service (DFAS) Columbus officials
modified the journal vouchers (JV) for
the Air Force General Fund Statement
of Budgetary Resources as agreed to in
Recommendation B.1 of DoD IG Report
No. DODIG-2012-027, “Deficiencies in
Journal Vouchers That Affected the FY 2009
Air Force General Fund Statement of
Budgetary Resources,” December 1, 2011
and whether these actions corrected the
DFAS Columbus officials did not fully
implement Recommendation B.1 as agreed
in DoD OIG Report No. DODIG-2012-027.
Although DFAS Columbus accountants
improved the Air Force JV audit trails
with a clear description, methodology, and
explanation of correcting JVs, they still
did not have an adequate JV audit trail.
DFAS Columbus accountants did not include
the underlying detail, transaction-level
supporting documentation or summarize
the content and its location for 38 of 50 JVs
nonstatistically sampled from Defense
Departmental Reporting System, worth
$90.2 of $139.6 billion.
This occurred because the DFAS Columbus
Standard Operating Procedures, “JV Process,”
April 25, 2014, did not require accountants
to include transaction-level supporting
documentation. As a result, DFAS Columbus accountants
continued to issue Air Force JVs that did not comply with the
DoD Financial Management Regulation and DoD Financial
Reporting Guidance. This increases the risk that the Air Force
will not be audit ready by the end of 2017.
The Defense Finance and Accounting Service Columbus
- update local guidance to require that accountants include all of the underlying detail, transactionâ€‘level documentation with the JV or summarize the content and provide the location of the supporting documentation in the JV as required by the DoD Financial Management Regulation and DoD Financial Reporting Guidance.
- continue to coordinate with Air Force officials to obtain all supporting documentation for their JVs in accordance with the DoD Financial Management Regulation and DoD Financial Reporting Guidance.
and Our Response
Comments from DFAS Columbus addressed all specifics of
the recommendations, and no further comments are required.