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Exhibit 284

Army General Fund Adjustments Not Adequately Documented or Supported (DODIG-2016-113)

Exhibit 284 ยท Inspector general report

Army General Fund Adjustments Not Adequately Documented or Supported (DODIG-2016-113)

Amounts are not cumulative and should not be added together.

Found that the Army and DFAS Indianapolis did not adequately support $2.8 trillion in third-quarter and $6.5 trillion in year-end journal voucher adjustments to FY2015 Army General Fund data. DFAS's own count: 138,887 of 142,355 year-end adjustments unsupported ($4.44 trillion), and the IG found 170 of 194 sampled 'supported' adjustments ($2.1 trillion) were in fact unsupported. 137,618 unsupported adjustments, $4 trillion, were system-generated. Footnote 2: amounts are not cumulative. The DFAS Director said the values were a misrepresentation because 22 adjustments totaling $1.4 trillion were counted in both periods; the IG disagreed (PDF p. 21-22). Example effect: net unsupported adjustment of $99.8 billion to a $0.2 billion intragovernmental receivable balance.

Source
DoD Office of Inspector General
Date
26 July 2016
Quoted from
PDF p. 3 (footnote 2) and p. 4
Grade
Primary record
Document
https://media.defense.gov/2016/Jul/26/2001714261/-1/-1/1/DODIG-2016-113.pdf
Accessed
2026-11-09
Cited by
Findings citing this exhibit

Cited by

Finding DEF-3.5
Primary record In 2016 the DoD Inspector General found that the Army and DFAS Indianapolis did not adequately support $2.8 trillion in third-quarter and $6.5 trillion in year-end journal voucher adjustments to fiscal year 2015 Army General Fund data. The report states that the amounts are not cumulative and should not be added together.
Finding DEF-3.6
Primary record An unsupported accounting adjustment is a change to the accounting records that lacks the documentation showing why it was made. In 2018 the Under Secretary of Defense (Comptroller) told the House Armed Services Committee that this is not the same thing as not being able to account for money that Congress has given the department to spend.