Corrective Action Plan Essay

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Per review of DTRA FY17 CAPs and Milestones, OUSD noted the following:

Corrective Action Plans
• DTRA documented the findings, NFR Title, for several CAPs, therefore, OUSD was not able to assess the following: o If the CAP description is a solution for addressing the root cause of the finding? o If the CAP description clearly defined the specific portion of the finding it should address? o If the CAP description include a specific outcome or if it is results based? o If there are dependencies between corrective actions? o If there are dependencies on a Service Provider or other Reporting Entities?
• OUSD was not able to determine if DTRA developed CAPs and or Milestones for the following findings: o DTRA-2017-05 Reconciliation between Entitlement …show more content…

For example: o CAP, DTRA-2017-18 - Insufficient Documentation to Support Downward Adjustments (Recoveries of Prior Year Unpaid Obligations) (KSD), and CAP, DTRA-2017-21 - Insufficient Documentation to Support Upward Adjustments (KSD) are combined.
• DTRA documented the findings, NFR Title Condition, as the CAP description for the following: o DTRA-2017-04 Approval of Journal Vouchers
• For finding, DTRA-2017-34 02C Testwork (Control & KSD) over GLAC 422100, DTRA stated the following, “NO CAP - DTRA has created a MFR to explain finding. DTRA did not concur with this finding.” Furthermore, the NFR highlighted the following, “Management Comments: The 60 sampled transactions are Chem Bio (CB) Payroll Accrual where DTRA pays CB Payroll and subsequently bills CB. The reversal of the accrual causes the increase to the 422100 GLAC account and depending on the timing of the pay period, the reversal may occur in the following month. The earnings process is completed in the appropriate accounting period. There is not a one-to-one correlation from the sample transaction to the MIPR acceptance

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