Exhibit 285

Department of Defense Update on the Financial Improvement and Audit Remediation Plan, H.A.S.C. No. 115-64

Exhibit 285 · Hearing transcript

Department of Defense Update on the Financial Improvement and Audit Remediation Plan, H.A.S.C. No. 115-64

It is not the same thing as not being able to account for money that Congress has given you to spend, but it is still a problem that needs to be fixed.

Rep. Walter Jones asked about the IG's report that the Army made $2.8 and $6.5 trillion in adjustments. Under Secretary (Comptroller) David Norquist answered that journal vouchers occur after money is spent, that entries are written from the property book into the general ledger, and that an entry without adequate support is wholly 'unsupported'.

Source: House Committee on Armed Services
Date: 10 January 2018
Quoted from: Norquist reply to Mr. Jones, govinfo HTML text (printed page not yet recorded)
Grade: Primary record
Document: https://www.govinfo.gov/content/pkg/CHRG-115hhrg28967/html/CHRG-115hhrg28967.htm
Accessed: 2026-11-09
Cited by: Findings citing this exhibit

Cited by

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.