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Audit of Accounting Corrections on the SF 1081

Submitting OIG: 
Department of Defense OIG
Date Issued: 
Friday, June 25, 2021
Agency Reviewed / Investigated: 
Department of Defense
Submitting OIG-Specific Report Number: 
DODIG-2021-095
Component, if applicable: 
Defense Finance and Accounting Service (DFAS)
Under Secretary of Defense Comptroller/Chief Financial Officer
United States Air Force (USAF)
United States Army (USA)
United States Navy (USN)
Location(s): 
Agency-Wide
Type of Report: 
Audit
Questioned Costs: 
$0
Funds for Better Use: 
$0
Number of Recommendations: 
2
View Document: 
AttachmentSize
PDF icon DODIG-2021-095.pdf19.8 MB

Related Open Recommendations

Recommendation Number Recommendation Status Significant Recommendation Additional Details
D-2021-0095-D000FP-0002-0002.B2c Open No
Rec. B.2.c: The DoD OIG recommended that the Director of the Defense Finance and Accounting Service implement procedures to inform DoD Component management when the Component is charged for Defense Finance and Accounting Service errors.
D-2021-0095-D000FP-0002-0002.B2f Open No
Rec. B.2.f: The DoD OIG recommended that the Director of the Defense Finance and Accounting Service identify other processes or systems that may be using suspense accounts to record known transactions and implement corrective actions, to include updating applicable process documentation, as appropriate.
D-2021-0095-D000FP-0002-0004.B4a Open No
Rec. B.4.a: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, work with the Director of the Defense Finance and Accounting Service and the DoD Components to develop, implement, and document effective internal controls within the SF 1081 certification process to ensure that certifying officers do not approve inaccurate SF 1081 transactions.
D-2021-0095-D000FP-0002-0004.B4b Open No
Rec. B.4.b: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, work with the Director of the Defense Finance and Accounting Service and the DoD Components to ensure that certifying officers are appointed on a DD Form 577 that explains the types of transactions in each system that the certifying officer is authorized to approve.
D-2021-0095-D000FP-0002-0004.B4c Open No
Rec. B.4.c: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, work with the Director of the Defense Finance and Accounting Service and the DoD Components to ensure that certifying officers complete all necessary training, including the Certifying Officer Legislation Foundations course and a Certifying Officer Legislation training specific to the certifying officers' mission areas.
D-2021-0095-D000FP-0002-0005.B5 Open No
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.

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Displaying 16 of 16 Recommendations