The Lacuna Project

lacuna (n.) a gap in a record where something should be

Independent research. Not affiliated with any government, agency, or company.

Agency

Defense Finance and Accounting Service

Findings that rest on exhibits naming this entity

  • DEF-3.5: In 2016 the DoD Inspector General found that the Army and DFAS Indianapolis did not adequately support $2.8 trillion in third-quarter and $6.5 trillion in year-end journal voucher adjustments to fiscal year 2015 Army General Fund data. The report states that the amounts are not cumulative and should not be added together.
  • DEF-3.6: 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.

Exhibits naming this entity

  • Exhibit 284 26 July 2016. DoD Office of Inspector General: Army General Fund Adjustments Not Adequately Documented or Supported (DODIG-2016-113)