Exhibit 287

DOD Financial Management: Questions Associated with New Financial Audit Approach (GAO-26-109115)

Exhibit 287 · GAO testimony

DOD Financial Management: Questions Associated with New Financial Audit Approach (GAO-26-109115)

DOD would be deprioritizing remediating key internal control deficiencies for two or more years.

Testimony before the House Oversight Government Operations Subcommittee. DoD is the only one of 24 CFO Act agencies never to obtain a clean opinion; on High-Risk List since 1995; FY2018 had 24 stand-alone audits (16 disclaimers, 6 clean, 2 qualified); FY2025 26 material weaknesses; 17 scope-limiting weaknesses of which one resolved; revised approach would deprioritize control remediation for two or more years; NDAA FY2010 and FY2018 history in footnotes.

Source: U.S. Government Accountability Office
Date: 13 May 2026
Quoted from: PDF p. 22
Grade: Primary record
Document: https://files.gao.gov/assets/gao-26-109115.pdf
Accessed: 2026-11-09
Cited by: Findings citing this exhibit

Cited by

Finding DEF-3.1: Primary record The DoD Inspector General issued a disclaimer of opinion on the department-wide financial statements in each of fiscal years 2018 through 2025, eight years in a row. GAO reports that DoD is the only one of the 24 Chief Financial Officers Act agencies that has never obtained a clean opinion.
Finding DEF-3.9: Primary record The Defense Department reports progress in its own audit record: the Marine Corps has received a clean opinion since fiscal year 2023, the FY2025 audit report records 121 entity-level material weaknesses and 2,485 notices of findings, which it describes as 427 fewer, and GAO counts one of 17 scope-limiting weaknesses as resolved.