DOD business systems modernization continued investment in key accounting systems needs to be justified.

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Página 14 - ... (2) involves cryptologic activities related to national security; (3) involves the command and control of military forces; (4) involves equipment that is an integral part of a weapon or weapons system; or (5) subject to subsection (b), is critical to the direct fulfillment of military or intelligence missions.
Página 29 - IT projects are being implemented at acceptable costs and within reasonable and expected time frames and that they are contributing to tangible, observable improvements in mission performance (ie, that projects are meeting the cost, schedule, and performance commitments upon which their approval was justified). For programs such as SPS, DOD requires this cost, schedule, and performance information to be reported quarterly to ensure that programs do not deviate significantly from expectations.
Página 28 - General Accounting Office, Information Technology Investment Management: A Framework for Assessing and Improving Process Maturity, Exposure Draft, GAO/AIMD-10.1.23 (Washington, DC: May 2000).
Página 26 - Section 803 (a) requires that each agency shall implement and maintain financial management systems that comply substantially with Federal financial management systems requirements, applicable Federal accounting standards, and the US Government Standard General Ledger at the transaction level.
Página 9 - The laudable goal of SPS was to replace 76 existing procurement systems with a single departmental system. DOD estimated that SPS had a life-cycle cost of approximately $3 billion over a 10-year period. According to DOD, SPS was to support about 43,000 users at over 1,000 sites worldwide and was to interface with key financial management functions such as payment processing. Additionally, SPS was intended to replace the contract administration functions currently performed by MOCAS.
Página 34 - As agreed with your office, unless you announce the contents of this report earlier, we plan no further distribution until 30 days after the date of this letter.
Página 11 - General reported18 that DFAS was developing DJAS at an estimated life-cycle cost of about $700 million without demonstrating that the program was the most cost-effective alternative for providing a portion of DOD's general fund accounting.
Página 34 - US General Accounting Office, DOD Business Systems Modernization: Improvements to Enterprise Architecture Development and Implementation Efforts Needed, GAO-03-458 (Washington, DC : Feb.

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