Increasing the efficacy and efficiency of accounting and control systems in the Department of Defense

A commentary discusses the general characteristics of the federal government that mitigate directly against creating a more effective and efficient accounting and control systems. Accounting and control systems in the Department of Defense can be changed and improved. The civilian pay system is an example. The system has been structured so that there is strong central control over system resources. This has reduced the variability inherent in most financial management systems that the services fit into their respective missions. This was possible, at least in part, because the civilian pay system does not have a strong institutional flavor - civilian pay for the Navy is not appreciably different from the Army or Air Force. For these systems to work, both senior officers and career managers need to be brought on board in the early stages of planning. Their involvement is necessary both to tailor the system to the services' requirements and to implement the system within the institutional structure.