Audit of the Data Remaining After the Retirement of DoD Financial Management Systems

Title Full

Date Issued

Wednesday, November 19, 2025

Submitting OIG

Department of Defense OIG

Agencies Reviewed/Investigated

Department of Defense

Report Number

DODIG-2026-013

Report Type

Audit

Agency Wide

Yes

Number of Recommendations

Questioned Costs

Funds for Better Use

Report updated under NDAA 5274

Open Recommendations

This report has 6 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
D-2026-0013-D000FV-0001-0001.a	No	$0	$0
Rec 1.a: The DoD recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, require the Defense Finance and Accounting Service to perform all future accounting adjustments at a level that ensures the system or file impacted can be identified.
D-2026-0013-D000FV-0001-0001.b	No	$0	$0
Rec 1.b: The DoD recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD assess whether artificial intelligence software could assist the Defense Finance and Accounting Service in reviewing previously recorded accounting adjustments made to balances required for Treasury reporting to identify the impacted systems or files, making it easier to identify the impact of systems that are retiring.
D-2026-0013-D000FV-0001-0001.c	No	$0	$0
Rec 1.c: The DoD recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, coordinate with the DoD Chief Information Officer; Director, Defense Finance and Accounting Service; and data owners to fully support all unmigrated balances from retired financial management systems that are required for Treasury reporting and migrate those balances to an active financial management system for inclusion in current files submitted to the Defense Departmental Reporting System.
D-2026-0013-D000FV-0001-0001.d	No	$0	$0
Rec 1.d: The DoD recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, coordinate with the DoD Chief Information Officer; Director, Defense Finance and Accounting Service; and data owners to develop and implement policies and procedures to fully support and migrate all balances required for Treasury reporting to an active financial management system before each financial management system retirement occurs in the future.
D-2026-0013-D000FV-0001-0002.a	No	$0	$0
Rec 2.a: The DoD recommended that the Director, Defense Finance and Accounting Service implement system change requests in the Defense Departmental Reporting System to stop performing accounting adjustments on balances that are not required for Treasury reporting and archive these balances.
D-2026-0013-D000FV-0001-0002.b	No	$0	$0
Rec 2.b: The DoD recommended that the Director, Defense Finance and Accounting Service develop a plan to discontinue the use of obsolete files in their compilation of the DoD Component or Agency?Wide Financial Statements.