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1. DOD FINANCIAL MANAGEMENT: Additional Steps Needed to Guide Future Systems Transitions.

2. DOD FINANCIAL MANAGEMENT: Continued Efforts Needed to Correct Material Weaknesses Identified in Financial Statement Audits.

3. FINANCIAL MANAGEMENT: DOD Needs to Implement Comprehensive Plans to Improve Its Systems Environment.

4. NAVY SHIPYARDS: Actions Needed to Address the Main Factors Causing Maintenance Delays for Aircraft Carriers and Submarines.

5. MILITARY DEPOTS: Army and Marine Corps Need to Improve Efforts to Address Challenges in Measuring Performance and Planning Maintenance Work.

6. MILITARY DEPOTS: The Navy Needs Improved Planning to Address Persistent Aircraft Maintenance Delays While Air Force Maintenance Has Generally Been Timely.

7. DOD Should Adopt a Metric That Provides Quality Information on Funded Unfinished Work.

8. DEFENSE LOGISTICS: DOD Needs to Improve Budget Estimates and Accuracy of Forecasts for Airlift Services.

9. ARMY WORKING CAPITAL FUND.

10. Additional Efforts Needed to Improve Audit Readiness of Navy Military Pay and Other Related Activities.

11. DOD FINANCIAL MANAGEMENT.

12. Actions Are Needed on Audit Issues Related to the Marine Corps' 2012 Schedule of Budgetary Activity.

13. Budgeting for Carryover at Fleet Readiness Centers Could Be Improved.

14. DOD BUSINESS SYSTEMS MODERNIZATION: Additional Enhancements Are Needed for Army Business System Schedule and Cost Estimates to Fully Meet Best Practices.

15. Actions Needed to Manage Cash Balances to Required Levels.

16. DOD Needs to Reevaluate Its Approach to Better Manage the Effect of Market Fluctuations.

17. The Defense Finance and Accounting Service Needs to Fully Implement Financial Improvements for Contract Pay.

18. DOD FINANCIAL MANAGEMENT: Improvements Needed in Army's Efforts to Ensure the Reliability of Its Statement of Budgetary Resources.

19. Actions Under Way Need to Be Successfully Completed to Address Long-standing Funds Control Weaknesses.

20. Effect of Continuing Weaknesses on Management and Operations and Status of Key Challenges.

21. DHS FINANCIAL MANAGEMENT Additional Efforts Needed to Resolve Deficiencies in Internal Controls and Financial Management Systems.

22. Challenges in Attaining Audit Readiness and Improving Business Processes and Systems.

23. DOD FINANCIAL MANAGEMENT, The Army Faces Significant Challenges in Achieving Audit Readiness for Its Military Pay.

24. DOD FINANCIAL MANAGEMENT Improved Controls, Processes, and Systems Are Needed for Accurate and Reliable Financial Information.

25. DOD FINANCIAL MANAGEMENT Weaknesses in Controls over the Use of Public Funds and Related Improper Payments.

26. Ongoing Challenges in Implementing the Financial Improvement and Audit Readiness Plan.

27. Improvement Needed in DOD Components' Implementation of Audit Readiness Effort.

28. Marine Corps Statement of Budgetary Resources Audit Results and Lessons Learned.

29. DEFENSE LOGISTICS: Additional Oversight and Reporting for the Army Logistics Modernization Program Are Needed.

30. Army Faces Challenges in Managing Working Capital Fund Cash Balance during Wartime Environment.

31. Actions Needed to Improve Implementation of the Army Logistics Modernization Program.

32. Military Pay: The Defense Finance and Accounting Service-Indianapolis Could Improve Control Activities over Its Processing of Active Duty Army Military Personnel Federal Payroll Taxes.

33. Actions Needed to Improve Budgeting for Canyover at Army Ordnance Activities.

34. Achieving Financial Statement Auditability in the Department of Defense.

35. Status of DOD's Actions on Previous Recommendations for the Defense Travel System.

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