Family Support Debit Card Program implemented providing funds to families of wounded warfighters 2010 Created Audit Readiness Directorate 2013 Achieved unmodified opinions on Statement on Standards for Attestation Engagement No. 16 for Civilian Pay, Military Pay, and Disbursing 2016 Achieved the 17th unmodified audit opinion for DFAS WCF Financial Statements Major laws associated with and/or enforced by agency DFAS must "establish and enforce requirements, principles, standards, systems, procedures, and practices necessary to comply with finance and accounting statutory and regulatory requirements applicable to the Department of Defense." The DFAS responsibilities and authorities are outlined in DoD 7000.14-R, "DoD Financial Management Regulation (DoD FMR)." Controversies Unsubstantiated Change Actions A 2013 Reuters investigation concluded that DFAS implements monthly “unsubstantiated change actions”—illegal, inaccurate “plugs”—that forcibly make DOD’s books match Treasury’s books. Reuters concluded:Fudging the accounts with false entries is standard operating procedure… Reuters has found that the Pentagon is largely incapable of keeping track of its vast stores of weapons, ammunition and other supplies; thus it continues to spend money on new supplies it doesn’t need and on storing others long out of date. It has amassed a backlog of more than half a trillion dollars… [H]ow much of that money paid for actual goods and services delivered isn’t known. Audit U.S. Congress passed the Chief Financial Officers Act in 1990. This Act directed all federal departments and agencies to submit to annual audits. DFAS is the lead Department of Defense unit in charge of auditing the U.S. military. Before the audit kicked off, the Pentagon spent tens of billions of dollars to upgrade its technology in preparation for the audit. Many of the new systems failed, however, as they were “either unable to perform all the jobs they were meant to do or scrapped altogether - only adding to the waste they were meant to stop,” according to Reuters. According to contract announcements, substantial audit activity took place during fiscal years 2016-2018, with DOD's first comprehensive audit concluding at the end of fiscal year 2018. Corporate accounting firms conducted the audit on behalf of DFAS, with Ernst & Young, Kearney & Co., KPMG, and PwC prominent among them. Other firms, such as Cotton & Co., Deloitte, and Grant Thornton, provided audit readiness and financial improvement. According to the Pentagon, DOD's first audit covered $2.7 trillion in assets and $2.6 trillion in liabilities. DOD did not pass this first audit. Five of twenty-one