Defense Mapping Agency's First-Year Implementation of the Federal Managers' Financial Integrity Act

GAO reviewed the efforts of the Defense Mapping Agency (DMA) to implement and comply with the Federal Managers' Financial Integrity Act.

GAO found that DMA segments its internal control evaluation program by organizational units and program areas. Each unit identifies the areas where vulnerability assessments are to be performed. DMA initiated an automated follow-up system to track internal control review recommendations. GAO believes that the DMA process represented a reasonable first-year effort and that additional guidance that is under development should improve the internal control review process. DMA did not perform evaluations of its own accounting systems because compliance evaluations of those systems were performed by the Air Force, which designed and maintained the systems. GAO noted that DMA is planning additional improvements to its accounting system evaluation process that would further strengthen the process and improve DMA compliance with the act.