In addition, the DoD did not publish reliable estimates for six programs because the DoD has not developed a methodology for identifying a complete universe of payment transactions for each of its programs, an action we originally recommended in FY 2016.
As a result, the DoD produced unreliable estimates for the 14th consecutive year and did not comply with the PIIA for the 4th consecutive year. Without identifying all programs, producing adequate risk assessments, and publishing reliable estimates in the DoD Agency Financial Report, the DoD does not have the controls in place and DoD leadership and Congress cannot accurately determine whether the DoD has the resources needed to reduce its improper payments.