References

12.1 Primary source for Section 3.13/3.14 findings — summary

DoD Office of Inspector General, Report No. DODIG-2026-013, “Audit of the DoD's Management of Data Remaining After the Retirement of DoD Financial Management Systems,” November 19, 2025. Project No. D2025-D000FV-0070.000.

URL: https://media.defense.gov/2025/Nov/20/2003827135/-1/-1/1/DODIG-2026-013_REDACTED%20V2%20SECURE.PDF

Summary: This audit examined whether DFAS and OUSD(Comptroller)/CFO appropriately manage financial data left behind in the Defense Departmental Reporting System (DDRS) after a DoD financial management (FM) system is formally retired. As of February 2025, DoD operated 415 total FM systems (268 DoD-owned “major” systems; 147 owned by other federal/commercial entities), with 62 more scheduled for retirement through FY2031 as part of the department's plan to become FFMIA-compliant. The audit identified 10 already-retired FM systems (DBMS, DWAS, FAS, IMPS/NRL, MSCFMS, SOMARDS, STARS, STOCK, WAAS, and STATE) and 57 obsolete DFAS data files whose balances — $4.2 trillion net, of which 96.6% had no Treasury-reporting requirement — were still being carried, and in many cases still being actively adjusted (over 490,000 adjustments in Q1 FY2025 alone), inside DDRS. It found that 2.2 million adjustments in the same quarter did not identify which underlying system or file they affected, and that a 2017 DFAS system-change request to archive this unneeded data had still not been implemented as of July 2025 (OUSD(C)/CFO's management response now targets completion by September 30, 2027). The report ties this directly to DoD's statutory goal, under the FY2024 NDAA, of achieving an unmodified (“clean”) audit opinion by FY2028, and makes recommendations to DFAS and OUSD(Comptroller) to formally archive unneeded legacy balances and strengthen documentation requirements for future system retirements.

12.2 Other key reports cited

• GAO-24-106313, “DOD Financial Management: Additional Steps Needed to Guide Future Systems Transitions” (U.S. Marine Corps' SABRS-to-DAI migration), June 2024. https://www.gao.gov/assets/gao-24-106313.pdf
• Sustainment Support Institute Learning Resource Center (ssilrc.army.mil), “GFEBS Essentials — Integrated Process Overview” and “GFEBS Spending Chain” course modules — source for the FM/FI/CM/RM/SC process-area structure, the Funds Commitment Document's specific relationship to DTS, and the PR/PO/MIGO/MIRO Spending Chain terminology used in Section 9. https://ssilrc.army.mil/resources/FMS/GFEBS/
• DFAS, “GFEBS Overview Student Guide” and “GFEBS Overview Student Guide Supplement” — source for the six-stage expenditure-accounting model, the USSGL chart of accounts appendix, the Spending Chain and Reimbursables posting-logic appendices, and the IDoc Status Codes appendix referenced in Section 9. https://ssilrc.army.mil/wp-content/uploads/2018/06/GFEBS-Overview-Student-Guide-Supplement.pdf
• USAFMCOM System Support Operations, “GFEBS Training — Army Day PDI” briefing — source for the specific T-code/role/description table (ME21N, ME22N, MIGO, ML81N, MIRO, FB60, F110, DP96, VF06) used in Section 9.3–9.5. Retrieved via silo.tips document mirror.
• GAO-22-103636, “DOD Financial Management: Air Force Needs to Improve Its System Migration Efforts,” 2022 — source for GAFS-R's status as the Air Force's second general-ledger system feeding DDRS, its lack of a confirmed decommission date, and its documented interface-integrity NFRs, used throughout Section 3.15 and Section 9.8–9.9. https://www.gao.gov/assets/gao-22-103636.pdf
• Defense Security Cooperation University, “Resource Management for the Security Cooperation Organization” (Chapter 17), used for the Combatant Command-by-Combatant Command financial-system table in Section 3.16.1. https://www.dscu.edu/sites/default/files/2024-08/17-chapter.pdf
• DISA Agency Financial Reports, General Fund and Working Capital Fund (FY2018, FY2021 editions), used for the WAAS/FAMIS system identification in Section 3.16.2. https://comptroller.war.gov/Portals/45/Documents/afr/fy2018/DoD_Components/2018-AFR_DISA-GF.pdf, https://www.disa.mil/-/media/Files/DISA/About/Legal/Budget-Performance/2021-AFR_DISA-GF.pdf
• U.S. House Committee on Oversight and Government Reform, “Hearing Wrap Up: DoD Must Finish Long-Overdue Background Check IT System,” June 18, 2026, used for the current NBIS schedule status in Section 3.16.3. https://oversight.house.gov/release/hearing-wrap-up-dod-must-finish-long-overdue-background-check-it-system-to-protect-national-security-and-taxpayer-funds/
• DeCA, “DIBS” systems page (corp.commissaries.com) and DeCA FY2023 Budget Estimates, used for the DIBS/CARTS/DOORS/FDS system descriptions in Section 3.16.4.
• DoD OIG, Report No. DODIG-2026-032, “Fiscal Year 2025 DoD Financial Statement Audit Results,” released December 19, 2025 — source for the FY2025 disclaimer-of-opinion list including NSA, DIA, and DARPA, the JSF Global Spares Pool material misstatement, and the 43%/64% disclaimed-entity figures used in Section 3.16.5. https://media.defense.gov/2025/Dec/19/2003847587/-1/-1/1/DODIG-2026-032.PDF
• DPAS/ELMS (Enterprise Logistics Management System) Release Notes, April 2024, and the DPAS Guide for Financial Processes (v2025.2/v2025.3), used for the FAMIS-GF correction in Section 3.16.2. https://elmssupport.golearnportal.org/index.php/resource-center/release-center/3758-dpas-release-2024-4-1
• GovCon Wire, “DISA Seeks Potential FAMIS-WCF Financial System Sustainment, Enhancement Support Sources,” 2020, used for the FAMIS-WCF naming confirmation in Section 3.16.2.
• USSOCOM FY2023 and FY2019 Financial Statement Reporting Packages (socom.mil), used for the GFEBS-SA usage, MFP-2/MFP-11 asset-transfer mechanics, and the $373.4 million OM&S restatement cited in Section 3.16.1's SOCOM discussion. https://www.socom.mil/Documents/FY2023%20USSOCOM%20Financial%20Statement%20Reporting%20Package.pdf
• LegalClarity, “Major Force Program 11 (MFP-11): SOCOM's Dedicated Budget Line,” used for the 10 U.S.C. § 167 “head of an agency” procurement-authority detail in Section 3.16.1.
• CRS, “Defense Primer: FY2025 Department of Defense Audit Results,” IF12627, and “Defense Primer: Defense Working Capital Funds,” IF11233, used for DWCF governance structure (DCSA, DeCA, DISA activity groups and oversight) throughout Section 3.16.
• GAO-26-107961, “Financial Management: Governmentwide Treasury Account Symbol Adjusted Trial Balance System Supports Transparency Efforts,” published June 11, 2026 — the first in a planned GAO series on GTAS; source for GTAS's current submission mechanism, validation/edit process, and interfacing systems (CARS, DATA Act Broker, G-Invoicing, OMB MAX) in Section 11.2. https://www.gao.gov/products/gao-26-107961
• DefenseScoop, “Advana updates left out of annual Pentagon financial report as major transition emerges,” late January 2026 — source for Advana's governance transfer to OUSD(Comptroller), its omission from the FY2025 AFR, and the adverse FY2025 SOC-1 audit finding, used in Section 11.3. https://defensescoop.com/2026/01/23/advana-transition-dod-financial-report-stephen-feinberg/
• GAO-23-105784, “DOD Financial Management: Additional Actions Needed to Achieve a Clean Audit Opinion,” May 2023 — source for Advana's not-yet-DoD-wide implementation and FBWT-reconciliation limitations as of that report, used in Section 11.3. https://www.gao.gov/assets/gao-23-105784.pdf
• DoD Financial Management Regulation (DoD 7000.14-R), Volume 1, Chapter 10, “ADVANA — Common Enterprise Data Repository for the Department of Defense,” June 2023 — source for Advana's official reconciliation-workbook role in the DDRS/GTAS chain, used in Section 11.3. https://comptroller.war.gov/Portals/45/documents/fmr/current/01/01_10.pdf
• OneStream Software public materials (FedRAMP High authorization announcement, DoD IL4 authorization blog post, Federal Government solutions page) — source for OneStream's federal/DoD authorization credentials cited (with an explicit non-confirmation of DoD-specific adoption) in Section 11.4. https://www.onestream.com/news/onestream-achieves-the-highest-level-of-federal-security-compliance-with-fedramp-high-authorization/
• U.S. Treasury Bureau of the Fiscal Service, GTAS program pages (fiscal.treasury.gov/gtas/) — source for GTAS's monthly reporting cadence, SF-133 generation process, and Adjusted Trial Balance (ATB) submission mechanics, used in Section 11.2.
• DoD IG / DFAS-DE, Report No. 07-071, “Air Force General Fund Disbursements as Reported in the FY2004 Statement of Budgetary Resources,” March 15, 2007 — source for the GAFS-BL→GAFS-R→DDRS transfer mechanism, the Balance Identifier (BID) linkage, the 10-million-transaction FY2004 volume figure, and the worked $591.7 million “GAFS JV” correcting-entry example in Section 3.15.1. https://media.defense.gov/2007/Mar/15/2001712117/-1/-1/1/07-071.pdf
• Segue Technologies, ABSS (Automated Business Services System) contract-award descriptions — source for ABSS's COTS/GOTS/object-oriented technology basis, its Pega BPM re-platforming, its ~200-installation/~20,000-user scope, and its 1998 initial fielding date, used in Section 3.5. https://www.seguetech.com/segue-awarded-usaf-contract-for-automated-business-services-system/
• ARRAY Information Technology, “ARRAY Awarded Core Financial Systems Sustainment Contract” — source for GAFS-R, SMAS, and IAPS being grouped as the Air Force's “Core Financial Systems” GOTS family and for GAFS-R's DDRS-interface description, used in Section 3.15. https://arrayinfotech.com/array-awarded-core-financial-systems-sustainment-contract/
• GAO-20-96, “DOD Financial Management: Actions Needed to Reduce Accounting Adjustments,” January 10, 2020. https://www.gao.gov/assets/gao-20-96.pdf
• GAO-12-132, “DOD Financial Management: Ongoing Challenges with Reconciling Navy and Marine Corps Fund Balance with Treasury,” December 20, 2011. https://www.gao.gov/assets/gao-12-132.pdf
• GAO-11-830, “DOD Financial Management: Marine Corps Statement of Budgetary Resources Audit Results and Lessons Learned,” 2011. https://www.gao.gov/assets/a323286.html
• GAO-08-896, “DOD Business Systems Modernization: Important Management Controls Being Implemented on Major Navy Program, but Improvements Needed in Key Areas,” 2008. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-08-896/html/GAOREPORTS-GAO-08-896.htm
• GAO-03-465, “DOD Business Systems Modernization: Continued Investment in Key Accounting Systems Needs to be Justified,” 2003 (background on the original DDRS/DCII program structure). https://www.gao.gov/assets/a237688.html
• DoD IG Report No. D-2004-118, “Financial Management: Army General Fund Controls Over Abnormal Balances for Field Accounting Activities,” September 28, 2004.
• DoD IG Report No. AD1014354 (Army General Fund financial statement compilation/DDRS-B import process review, covering FY2015 AGF data).
• DoD Financial Management Regulation (DoD 7000.14-R), Volume 6A, Chapter 2 (“Field of Accounting Adjustments” / journal-voucher policy for DDRS-B). https://comptroller.war.gov/Portals/45/documents/fmr/current/06a/06a_02.pdf

12.3 Program and Component sources

• U.S. Army: army.mil, gcss.army.mil, eis.army.mil, asc.army.mil, asafm.army.mil, usace.army.mil
• U.S. Navy: secnav.navy.mil, erp.navy.mil, navsea.navy.mil
• U.S. Air Force: airforcebes.af.mil
• GAO-25-105286, “DOD Financial Management: Action Needed to Enhance Workforce Planning,” October 10, 2024 — source for the ~43,000 civilian 0500-group workforce figure, DoD's unknown contractor FM headcount, and lack of documented succession plans, used in Annex A. https://www.gao.gov/assets/gao-25-105286.pdf
• OPM, “Professional and Administrative Work in the Accounting, Auditing, and Budget Group, 0500” Job Family Standard, February 2019 — source for the 0501/0505/0510/0511/0560 series definitions and qualification requirements used in Annex A.2. https://www.opm.gov/policy-data-oversight/classification-qualifications/reference-materials/draft-job-family-standard-0500.pdf
• Management Concepts, course description for “Budget and Accounting: Making the Connection,” and the same course's ASMC Professional Development Institute mini-course listing — source for the course's real existence, learning objectives, and format, used in Annex A.5. https://www.managementconcepts.com/course/id/5106/
• DoD FIAR Guidance (April 2017 and November 2013 editions) — source for the FIAR Methodology's phases, the Existence & Completeness (E&C) priority framework, and the Specified Elements Audit (AU-C 805) first-year SBR audit scoping, used in Annex B.5. https://comptroller.war.gov/portals/45/documents/fiar/fiar_guidance.pdf
• GAO-720-710280 / GAO-23-105784 / GAO-24-106890, DOD financial management audit-remediation series — source for NFR/CAP process mechanics, the FY2018 opinion breakdown (disclaimers, qualified, clean), and the FY2021–FY2022 NFR issuance-versus-closure figures used in Annex B.2 and B.5.
• DAU (Defense Acquisition University), “Financial Improvement and Audit Remediation (FIAR) for Product Support” ACQuipedia article — source for the plain-language description of what a financial statement audit is at the unit level and the contractor-held-property system-of-record requirement, used in Annex B.1 and B.6. https://www.dau.edu/acquipedia-article/financial-improvement-and-audit-remediation-fiar-product-support
• DFAS, “Wide Area Workflow Overview” and PIEE vendor-payment briefing materials — source for the PIEE/WAWF-to-entitlement-system mapping (CAPS-W, EBS, IAPS-E, MOCAS, One Pay, and the direct-integrated ERPs) used in Annex C.4. https://www.dfas.mil/Portals/98/Documents/Contractors-Vendors/WAWF_OpenHouse.pdf
• AcqNotes, “Program Budget Accounting System (PBAS)” and “Wide Area Workflow,” used for the PBAS fund-distribution mechanics and WAWF/PIEE functional description in Annex C.3–C.4. https://acqnotes.com/acqnote/acquisitions/program-budget-accounting-system-pbas
• OrangeSlices AI, “USAF RFI: Program and Budget Enterprise System (PBES),” used for PBES's December 2021 deployment and its consolidation of ABIDES/RAPIDS/FSDM/ETT in Annex C.2.
• DoD FMR Volume 2B, Chapter 18, and DoD CIO SNaP-IT/DITIP guidance, used for the SNaP-IT/DITPR/DITIP IT-budget-reporting description in Annex C.2. https://comptroller.war.gov/portals/45/documents/fmr/current/02b/02b_18.pdf
• DFAS, “Standard Finance and Accounting Requirements” (SFAREQ) library, including the Financial Reporting, Disbursing, Benefits, and Eliminations (Intragovernmental) Standard Requirements documents, used throughout Annex D. https://www.dfas.mil/dfasffmia/sfareq/
• DoD FMR Volume 6A, Chapter 2, “Financial Reporting Roles and Responsibilities” (July 2020 edition), used for the DDRS-B/DDRS-AFS journal-voucher business-rules structure, the eight system-generated JV types, and the $1 million GL-to-subsidiary reconciliation threshold in Annex D.1–D.2 and D.4. https://comptroller.war.gov/Portals/45/documents/fmr/current/06a/06a_02.pdf
• DoD FMR Volume 4, Chapter 2 (June 2025 edition), used for the 10-business-day and 60-business-day reconciliation timing rules in Annex D.4. https://comptroller.war.gov/Portals/45/documents/fmr/current/04/04_02.pdf
• DCMA-MAN 4301-04, “Accounting,” used for the manual/automated/data-call JV categorization and the DDRS-AFS Trading Partner Module elimination mechanism in Annex D.3. https://www.dcma.mil/Portals/31/Documents/Policy/DCMA_MAN_4301-04.pdf
• DoD IG Report 07-071 (2007), Report 06-039 (2005), and Report DODIG-2012-096 (2012), used for the FY2004 and FY2010 unsupported-journal-voucher dollar figures in Annex D.6.
• DoD IG Report 08-084 (2008), used for the FY2006 Department of the Navy Working Capital Fund journal-voucher sample-testing figures in Annex D.6.
• GAO-20-96, “DOD Financial Management: Actions Needed to Reduce Accounting Adjustments,” January 2020, used for confirming four of the eight system-generated JV types by name and the non-DFAS-staff adjustment-recording finding in Annex D.2 and D.6. https://www.gao.gov/assets/gao-20-96.pdf
• GAO-25-108052, “DOD Financial Management: Insights into the Auditability of DOD's Fiscal Year 2024 Balance Sheet,” published September 18, 2025 — the primary source for Annex D.6's FY2024 line-item-level material weakness breakdown, the two named material misstatements (Security Assistance Accounts, JSF Program property), the four pervasive material weaknesses, and the Fund Balance with Treasury component-level nuance. https://www.gao.gov/products/gao-25-108052
• DoD Office of Inspector General, press release, “Independent Auditor's Reports on the DoD FY 2025 Financial Statements,” December 19, 2025 — source for the FY2025 material-weakness count (26, down from 28), 2 significant deficiencies, 5 noncompliance instances, and the Acting IG's remarks on downgraded material weaknesses, used in Annex D.6.5. https://www.dodig.mil/In-the-Spotlight/Article/4365200/press-release-independent-auditors-reports-on-the-dod-fy-2025-financial-stateme/
• CRS, “Defense Primer: FY2025 Department of Defense Audit Results,” IF12627, used for the FY2025 asset/liability totals and disclaimed-entity percentage figures in Annex D.6.5.
• DoD OSD budget-justification materials (FY2012–FY2013 and FY2016 OSD Operation & Maintenance justification books; FY2021 OSD RDT&E justification book) and DoD's FY2026 PPBE Reform Activities report, used for the NGRMS and EFD/EFDSS descriptions and corrections in Annex C.2–C.3. https://comptroller.war.gov/Portals/45/Documents/defbudget/FY2026/FY2026_PPBE_Reform_Activities.pdf
• GDI Consulting, PBIS Operations and Maintenance solicitation profile, and a Naval Postgraduate School MBA professional project on PBIS, used for the Navy PBIS system description in Annex C.2. https://www.gdicwins.com/active-rfps/solicitation-profile/pbis-operations-and-maintenance/
• Course Hero-hosted PPBE training material (Army PROBE, Air Force ABIDES/CIS/PRCP/SDCS, Resource Management Tool), used for the PROBE/CIS/PRCP/SDCS/RMT descriptions in Annex C.2; treated as a lower-confidence secondary source per the confidence notes in that section.
• Defense Logistics Agency: dla.mil
• Defense Finance and Accounting Service: dfas.mil
• Washington Headquarters Services: whs.mil (WAAS Privacy Impact Assessment, referenced but not fully text-extractable in this research pass)
• DoD Test & Evaluation reports: dote.osd.mil
• DTIC archival program documentation: apps.dtic.mil
• Contractor/industry case studies: CACI (caci.com), CSCI Consulting (csciconsulting.com), USACE CEFMS II support-contract descriptions (emdstrategies.com, highergov.com)

Precise, current-year figures (user counts, audit-opinion status, migration timelines) should be re-verified against DFAS and Service-specific program office releases before use in any official product, as several of the systems in this paper — particularly SABRS/DAI, DLA's DSS/WMS transition, and the DDRS legacy-data archiving remediation tracked in DODIG-2026-013 — are in active flux.

ANNEX A

The Budget-to-Accounting Connection Handbook

A practical guide for 0501/0560 budget and resource-management personnel who do not routinely see the accounting and reporting consequences of their own actions — written in support of DoD's FY2028 audit opinion mission.