finance and accounting offices into 10 sites, and reduced the work force from about 27,000 to about 13,000 personnel. In 2003 DFAS was selected by the Office of Personnel Management to be one of four governmental entities to provide payroll services for the U.S. government. In 2004, Nielsen Norman Group named the Defense Finance and Accounting Service's portal (ePortal) among the 10 best government intranets in the world. Experts at the Nielsen reviewed hundreds of intranets before naming the top ten which shared traits like good usability and organization, performance metrics and incremental improvements. The 2005 round of Base Realignment and Closure cuts required DFAS to be completely restructured. Many sites were integrated into major centers. Since its inception, the agency has consolidated more than 300 installation-level offices into nine DFAS sites and reduced the number of systems in use from 330 to 111. As a result of BRAC efforts begun in FY 2006, DFAS has closed 20 sites, realigned headquarters from Arlington to Indianapolis and established a liaison location in Alexandria, Virginia. Establishing legislation The Chief Financial Officers Act of 1990 (31 USC 501, Pub. L. 101–576, title I, §101, Nov. 15, 1990, 104 Stat. 2838) and 10 USC 113 laid the groundwork for the Secretary of Defense to establish a more streamlined federal financial management structure. In late 1990, under the guidelines of the Department of Defense Directive (DoDD) 5118.5, the establishment of DFAS was announced in the Federal Register (55 FR 50179 (1990)). These guidelines were later codified in the Code of Federal Regulations in (32 CFR Part 352a). Related agencies The United States Department of Defense is the parent agency of DFAS. Defense Finance and Accounting Service Garnishment Operations Center and the Defense Finance and Accounting Service Out-of-Service Debt Management Center are subordinate agencies of DFAS. Major events in the history of the agency 1991 DFAS founded 1992 Began consolidation of 300 field sites into 26 DFAS centers 1994 Began paying all DoD civilian employees; established centralized disbursing 1995 DoD establishes DFAS as a Fourth Estate Human Resources Regional Service Center 1998 Consolidated military pay operations into one system 2000 First unmodified financial statement audit opinion 2002 Received first unmodified audit opinion for Defense Commissary Agency and Defense Contract Audit Agency 2005 Base Realignment and Closure realigns DFAS into 10 sites 2006 Initiated Wounded-in-Action program providing real-time financial support to wounded service members 2007 Wounded Warrior