rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Financial management
    sub title: achieving financial statement auditability in the Department of Defense : report to congressional requesters
  title info:
    title: Achieving financial statement auditability in the Department of Defense
  title info:
    title: DOD financial management
  name:
    name part: United States
    name part: Government Accountability Office.
    role:
      role term: creator
  type of resource: text
  genre: bibliography
  origin info:
    place:
      place term: dcu
    date issued: 2009
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: electronic
    form: remote
    extent: 1 online resource (i, 71 pages)
  abstract: In 2004, we reported that DOD lacked a comprehensive and integrated strategic plan with key milestones, measures/metrics, accountability mechanisms, or cost estimates for achieving financial statement auditability. While the FIAR Plan identifies three goals for improving DOD financial information and achieving audit readiness, it does not contain the key elements of a strategic plan that we have previously reported as necessary for successful DOD business transformation. During our review of DOD's September 2008 FIAR Plan, we identified the following areas that the department needs to address to improve the FIAR Plan as a strategic and management tool: clear guidance is needed in developing and implementing improvement efforts; no clear baseline exists against which incremental progress can be measured; linkages between FIAR Plan goals and corrective actions and reported accomplishments are not always clear; clear results-oriented metrics for measuring and reporting incremental progress are needed, and accountability is not clearly defined or assigned and resources budgeted and consumed are not identified. We also identified recent actions the department is taking to begin to address many of the issues we have identified above.
  note: Title from cover screen (GAO, viewed on May 19, 2009).
  note: "May 2009."
  note: "GAO-09-373."
  note: Electronic resource.
  note: Includes bibliographical references.
  subject:
    geographic code: n-us---
  subject:
    name:
      name part: United States.
      name part: Department of Defense
    topic: Accounting
  subject:
    name:
      name part: United States.
      name part: Department of Defense
    topic: Management
  subject:
    name:
      name part: United States.
      name part: Department of Defense
    topic: Auditing
  classification: GA 1.13:GAO-09-373
  identifier: https://purl.fdlp.gov/GPO/LPS114474
  record info:
    record content source: DID
    record creation date: 090519
    record change date: 20211202192010.0
    record identifier: in00002518967