DODIG-2025-137 - Recommendation D-2025-0137-D000FI-0002-0001.B1c1

Rec. B.1.c.1: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, require the Military Departments, in coordination with the Assistant Secretary of the Army (Financial Management and Comptroller), to perform a comprehensive review to identify excess replenishment funding in an unexpired account that cannot be returned to the originating account. Upon identification, the Military Departments should evaluate whether the funds can be used to procure items from the Ukraine replenishment backlog and obtain approvals to use the excess funds consistent with the current General Business Rules. The Military Department officials should also design, document, and implement internal controls to ensure compliance with the General Business Rules requirements, including subsequent revisions made based on Recommendation B.1.a.