DOD Accounting Systems: Efforts to Improve System for Navy Need Overall Structure
AIMD-96-99
Published: Sep 30, 1996. Publicly Released: Sep 30, 1996.
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Highlights
GAO reviewed the Defense Finance and Accounting Service's (DFAS) efforts to reduce the number of Navy accounting systems and to enhance and implement a Navy-wide system to account for general fund operations.
Recommendations
Recommendations for Executive Action
| Agency Affected | Recommendation | Status |
|---|---|---|
| Under Secretary of Defense (Comptroller) | To increase the likelihood that the STARS enhancement project will result in an efficient, effective, and integrated Navy general fund accounting system, the Under Secretary for Defense (Comptroller), in conjunction with the Assistant Secretary of the Navy (Financial Management and Comptroller), should expeditiously develop a target STARS architecture. As part of this process, the Comptroller should: (1) identify the economic and technical risks associated with the implementation of STARS enhancements; (2) develop a plan to avoid or mitigate these risks; and (3) obtain the Major Automated Information Systems Review Council's assessment and approval. Until this architecture is complete, the Comptroller should cease the funding of enhancements to STARS components that add new functions to STARS. |
The DOD IG reports that (1) STARS is now a fully operational system with a documented architecture of current interfaces, processes, and procedures (except for the Navy owned logistics systems) and (2) as new enhancements are added to STARS they will be added to the target architecture. Also, DOD reports that DFAS has completed documentation for approving STARS for milestone III of the MAISRC process. However, it remains unclear whether the implemented architecture for STARS represents an effectively integrated system as called for by the GAO recommendation. GAO will evaluate the status of STARS implementation during the course of its planned financial audit work.
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| Defense Finance and Accounting Service | Once a target STARS architecture has been developed and approved, the Director, DFAS, should enhance its Plan of Action and Milestones to ensure that it contains: (1) the steps that will have to be taken to achieve this architecture, including key analysis tasks which relate to how STARS modules will meet the key accounting requirements; (2) the parties responsible for performing these steps; and (3) realistic milestones. |
DODIG reports that a Plan Of Action & Milestones is part of the DFAS automated strategic plan and is updated continuously to reflect the most current status of actions taken to implement STARS. However, it remains uncertain whether the STARS plan of action addresses the key concerns raised in GAO's recommendation. GAO will evaluate STARS system implementation during its planned financial audit effort.
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| Defense Finance and Accounting Service | To improve STARS Field Level's day-to-day operations at the field level, the Director, DFAS, should provide additional user training, particularly in functions that allow users to use the system more effectively and efficiently. |
DOD IG reports that the STARS program management office is providing ongoing systems and functional training through an established training program, and is providing implementation training following STARS conversions and deployments. GAO will evaluate the reported STARS training efforts as part of its planned financial audit work to determine the extent and effectiveness of the reported training.
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| Defense Finance and Accounting Service | To improve STARS Field Level's day-to-day operations at the field level, the Director, DFAS, should provide a central focal point for enhanced technical support through such means as establishing a hot line staffed by knowledgeable personnel. |
DFAS expanded its STARS Customer Help Center, which is centralized at the Defense Mega Center in Mechanicsburg, PA, with new customer help procedures and tools to improve coordination and problem resolution. This help desk is available 24 hours a day, 7 days a week.
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Topics
Accounting proceduresFederal agency accounting systemsFinancial management systemsFunds managementGeneral fund accountsEmployee trainingStrategic information systems planningSystems designMilitary forcesAccounting systems