Rec. B.5: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, identify and direct the appropriate official to conduct an analysis of the various cost components that the Defense Finance and Accounting Service uses to compute the rate it charges DoD customers for its services. From this analysis, identify and implement improvements to the Defense Finance and Accounting Service operations to reduce the DoD's cost of accounting and financial management operations.