DODIG-2025-137 - Recommendation D-2025-0137-D000FI-0002-0001.B1a

Rec. B.1.a: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, update the January 8, 2025 memorandum, "Update to the General Business Rules for Use of Drawdown Authority and Replacement of Items and Reimbursement for Services Provided Under Presidential Drawdown Authority," to:1. Establish a requirement for unobligated funds to be returned no later than 60 days before the period of availability expiration of the originating Defense?Wide Account or Military Department account, whichever is earlier, unless an exemption to policy is approved by the Office of the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD. 2. Establish requirements for the Military Departments to design and implement regular and recurring monitoring controls over replenishment funds, in accordance with the Government Accountability Office's "Standards for Internal Control in the Federal Government," and validate the obligation and execution data within ADVANA are accurate on a monthly basis. 3. Establish a requirement for the Office of the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, to design and implement regular and recurring monitoring controls over the obligation and execution data that are validated by the Military Departments.