Enterprise Business System Was Not Configured to Implement the U.S. Government Standard General Ledger at the Transaction Level

Our objective was to determine whether the Defense Logistics Agency (DLA)
Enterprise Business System (EBS) fulfilled the functional capabilities needed to
generate timely, accurate, and reliable financial statements. Specifically, we
determined whether DLA Information Operations (J-6) and DLA Finance (J-8)
personnel (EBS program managers) configured the system to implement the
U.S.Government Standard General Ledger (USSGL) at the transaction level using the
Standard Financial Information Structure (SFIS). We conducted this audit as part of a
congressional request. Determining whether EBS implemented the USSGL using
SFIS didnot require us to test financial data timeliness. Consequently, we did not
determine whether EBS provided DoD with timely financial information. See
Appendix A for our scope and methodology.