DODIG-2019-041 - Recommendation D-2019-0041-D000AG-0001-0001.c

Rec. 1.c: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer implement additional internal controls to document and communicate procedures to current and future budget officials across the Department of Defense. Specifically, the DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer require its analysts to document their procedures, lessons learned, and standard lists of reports and analyses to mitigate the risks of having corporate knowledge limited to a single person or losing the corporate knowledge if key analysts vacate positions, in accordance with GAO 14 704G, "Standards for Internal Control in the Federal Government," September 2014.