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Financial Management: Improved Reporting Needed for DOD Problem Disbursements

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Report Type Reports and Testimonies
Report Date May 1, 1997
Report No. AIMD-97-59
Subject
Summary:

Problem disbursements are payments that have not been matched with corresponding obligations, thereby increasing the risk of undetected fraudulent or erroneous payments. Problem disbursements also increase the likelihood that cumulative disbursement amounts will exceed appropriated amounts and other spending limits. This report reviews the Defense Department's (DOD) reporting on the amount of its problem disbursements. GAO focuses on whether DOD's reporting of problem disbursements is producing accurate and consistent data needed to effectively measure its progress and manage the reduction of its problem disbursements.

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