special report: the pentagon\'s doctored ledgers conceal epic waste
Fort Chambers, Pennsylvania Wright Kenny Army warehouse (Reuters)- Linda Woodford inserts false figures in the last 15 years of her career in the United StatesS. Accounts of the Ministry of Defense. She said that before she retired in 2011, one day a month, the Navy would start dumping figures on the Defense Finance and Accounting Services office in Cleveland, Ohio, the Pentagon\'s main accounting agency Woodford and her DFAS accountant colleagues took advantage of the data they received to set out to prepare monthly reports linking Navy books to American booksS. Treasury’s -a balancing-the- All military departments and the rest of the Pentagon require checkbook operations. Every month, they encounter the same problem. The number is gone. The numbers are obviously wrong. The figures did not explain how the money was spent, nor did they explain the funding it came from Congress. \"A lot of the time, the problem of inaccurate numbers,\" Woodford said . \". \"We don\'t have many details . . . . . . . The data was flooded two days before the deadline. Woodford said that with the passage of time, the staff were able to resolve a lot of false entries by rushing phone calls and emails to Navy personnel, but there were still many mysterious figures. For these people, the superior told Woodford and her colleagues to take \"unconfirmed action to change \"-- In other words, enter the false number commonly referred to as the \"plug\" to match the total number of the Navy with the total number of the Ministry of Finance. Jeff hengger, who has held a 17-year senior position in the DFAS Cleveland office and retired in 2009, said that the supervisor must approve each \"plug \"-- Thousands a month. \"If the amount is not balanced, the Treasury will return the money to you,\" he said . \". After submitting the report to the Treasury Department on a monthly basis, accountants continue to seek accurate information to correct the entries. In some cases, they succeeded. In other people, they don\'t, and the unresolved numbers stand on the books. Reuters found that in DFAS offices dealing with accounting for Army, Navy, Air Force and other defense agencies, it was standard operating procedures to falsify accounts with false entries. And insertion is not limited to DFAS (pronounced DEE-fass). Former military officials say, Maintain the level of operation throughout the service, full of manufacturing Provide a number for lost or lost information. In recent years, a review of multiple reports from oversight bodies has shown that the Pentagon has also systematically ignored warnings about its accounting practices. \"These types of adjustments are made without supporting documents . . . . . . Can cover up the bigger problems in the original accounting data, \"a report by the Congressional Investigation Department\'s Government Accountability Office in December 2011 The plug is also a symptom of a very big problem: The Pentagon has not been able to track its funding for a long time -- How much does it have, how much does it pay, how much is wasted or stolen. This is the second part of a Reuters series of articles that the Ministry of Defense itself cannot explain. The first article looks at the Pentagon records. Maintaining functional barriers can lead to widespread pay errors and bring financial difficulties to soldiers and low morale. The account is based on interviews with dozens of current and former Defense Department officials, as well as Reuters analysis of Pentagon logistics practices, bookkeeping methods, court cases and federal agency reports. As indicated by the use of the plug, the pay error is only a small fraction of what disappears every year in a huge bureaucracy that manages more than half of the annual government spending approved by Congress. The US Department of Defense\'s 2012 budget totaled $565. 8 billion, exceeding the combined annual defense budget of the 10 second-largest military spending countries, including Russia and China. How much of this money is spent as expected is uncertain. Reuters found in its investigation that the Pentagon was largely unable to track the storage of its large quantities of weapons, ammunition and other supplies; As a result, it continues to spend money on new items that are not needed and on other items that have been stored for a long time. It has accumulated a backlog of more than half a trillion dollars in unaudited contracts with external suppliers; The amount of money paid for the goods and services actually delivered is unknown. It has repeatedly fallen victim to fraud and theft, which may last for many years without being discovered and, in the end, often by external law enforcement agencies. The consequences are not only financial; Bad bookkeeping will affect the defense of the country. In one example of many, the Army lost $5 in revenue. Between 2003 and 8 billion, 2011 of supplies were shuffled between reserves and conventional equipment. The Pentagon\'s inspector general said in a September 2012 report that the affected forces \"may experience a shortage of equipment, which may hinder their ability to train soldiers and respond to emergencies . \". Since the Pentagon has been unable to count accounts, it is the only federal agency that has not complied with the law requiring an annual audit of all government departments. That means $8. Since 1996, the 5 trillion taxpayer dollars that Congress has issued to the Pentagon have never been accounted for, the first year the company was audited. That figure surpassed China\'s economic output last year. In 2009, Congress passed a law requiring an audit by the Ministry of Defense. ready by 2017. Then- On 2011, US Defense Secretary Leon Panetta tightened the screws when he ordered the Defense Department to play a key role in the audit of accounts --ready in 2014. Reuters found that the Pentagon may not complete the task before the deadline. ( View related articles 【ID:nL2N0J00PX]. ) The main reason is that the Pentagon continues to rely on thousands of different, outdated and largely incompatible accounting and commerce -- Management System. Many of these systems were established in the 1970 s, using outdated computer languages such as COBOL on older mainframes. They use outdated file systems, which makes it difficult or impossible to search for data. Most of their data is broken and wrong. \"It\'s like every power outlet in the Pentagon has different shapes and voltages,\" said a former defense official . \" Until recently, he also led efforts to modernize national defense accounting. No one can even agree on how much of these accounting and business systems are being used. The Pentagon itself believes that the number of people in the entire military sector and other defense agencies is 2,200. A January 2012 report by a task force of the defense Commerce Commission, the defense minister\'s appointed Business Leaders Advisory Group, showed that this figure was about 5,000. \"There are thousands of systems,\" former deputy defense minister Gordon England said in an interview . \". \"I\'m not sure if anyone knows how many systems there are. In a speech on May 2011 S. Defense Secretary Robert Gates described the Pentagon\'s commercial operations as \"a mixed territory where there is no centralized mechanism to allocate resources, track spending and measure results \". . . . My staff and I learned that for questions such as \"How much did you spend\" and \"how many people do you have\" it is almost impossible to get accurate information and answers. \"The Pentagon has spent tens of billions of dollars upgrading to new, more efficient technologies in order to become an audit department --ready. But many of these new systems fail, either unable to do all the work they should, or completely scrapped -- Will only increase the waste they should stop. The Pentagon is in a mess made mostly by itself and can only be solved by old technology and plugs --lots of them. For example, at the Cleveland DFAS office, which works in Woodford, the \"unsupported adjustment\" of \"let the balance agree\" totals $1. According to a report from GAO in 2010, there were 3 billion in December 2011 alone. In the department\'s annual report The Pentagon reported a huge amount of $2012. 22 billion of the \"reconciliation amount\" matches the figure of the Treasury Department, up from $7. 41 billion a year ago It says $585. 6 million of the 2012 figures are due to a lack of records. The remaining 8 billion- In addition, Pentagon officials say this is a legal difference. However, a source familiar with the Pentagon\'s accounting process said that since the report and other similar reports were unaudited, they may conceal a large number of additional plugs and other accounting issues. Over the years, the Office of the Minister of Defense and the head of the military and DFAS have knowingly signed false entries. \"I don\'t think they necessarily lie, cheat and steal, but that\'s not the right thing to do,\" Pentagon Auditor General Robert Hale said in an interview . \". \"We have to fix these processes so we don\'t have. Congress is far more tolerant of the Defense Department than of listed companies. The Sarbanes- The Oakley Act of 2002, the response to Enron and other changesof-the- Century accounting scandal, criminal penalties for company managers who prove false financial reports. \"The concept of Sabans -- \"The Oakley bill is completely new to the Pentagon,\" said Mike Young, a former Air Force logistics officer who has been an adviser to the Department of Defense Logistics for many years and has written Defense ministry officials noted that most plug stands for pending transactions Like a check waiting for the bank to clear. And other legitimate strategies, many of which are finally solved. The dollar amount also does not necessarily represent the money actually lost, but multiple accounting entries that go in and out of the money are usually repeated on several ledgers. For example, a DFAS office in Columbus, Ohio earned at least $1. 59 trillion -yes, trillion - According to a 2009 report by the Pentagon inspector general, errors include the $538 billion plug in the December 2011 Air Force financial report. This amount far exceeds the total budget of the Air Force for the year. Defense Secretary Chuck Hagel declined to comment on the article. In a video message to the entire Department of Defense on August 2013, he said: \"The Department of Defense is the only federal agency that has not conducted an audit -- Financial statements required by law. This is unacceptable. Teresa Mackay, director of DFAS, declined to be interviewed by the article. A spokesman for the Ministry of Finance said in response to a question from Reuters: \"The Ministry of Defense will continue to take measures to strengthen its financial reports. . . . We support these efforts and will continue to work with the Ministry of Defense as it makes more progress. \"While the Treasury deliberately accepts false entries, it rejects accounts that contain unknown number spaces and a total number that does not match its own number. Senator Tom Coburn, a Republican in the state of oclarah, West Virginia Democrat Joe Manchin, introduced a legislation earlier this year that would punish the Pentagon if an audit was not conducted --ready by 2017. Under the proposed audit of the Pentagon Act of 2013, failure to comply with the deadline will limit funds for new acquisition projects and prohibit the purchase of any information Installation and transfer of all DFAS functions to a technical system that will take more than three years at the Treasury. \"The Pentagon cannot manage what it cannot measure, and without knowing how the Pentagon spends taxpayers\' money, Congress cannot effectively perform its constitutional oversight duties, coburn said in an email responding to the question. \"It will not be able to effectively prioritize expenditures until the Pentagon conducts a viable financial audit, and it will continue to violate the Constitution and endanger our national security. \"The actual impact of the Pentagon\'s accounting dysfunction is evident in the Defense Logistics Agency, which purchases, stores and ships most of the Defense Department\'s supplies Everything from airplane parts to uniform zippers. It has too many things. \"For many reasons, we have about $14 billion in stock, half of which may be more than what we need,\" said Lieutenant General Mark hanichick, director of the DLA Navy, as reported on the agency\'s website, said at a meeting with airline executives on August 7, 2013. DLA continues to buy more that is already in possession. According to a document provided by the Pentagon to Congress, as of September 30, 2012, DLA and the military ordered supplies and equipment worth $0. 733 billion, which have been stored on warehouse shelves. That figure is up 21% from $0. 609 billion in the same period last year. The Ministry of Defense defines \"excess inventory\" as more than threeyear supply. Consider the \"vehicle control arm\" as part of the military\'s ubiquitous front suspension of high-mobility multi-purpose vehicles or Hummers. As of November 2008, DLA had 15,000 of the parts in stock, equivalent to 14- According to a report by the Pentagon inspector general on April 2013, supply this year. However, from 2010 to 2012, the agency purchased another 7,437 of them- The price is much higher than the price of thousands of people on the shelves. With the end of the war in Iraq and Afghanistan, demand has fallen by almost half, and new purchases are underway in DLA. The inspector general reported that while buyers of DLA signed on to acquire more contracts, they did not check the current inventory. Just outside Harrisburg, Pennsylvania, DLA operates its Eastern Distribution Center, the largest storage facility in the Department of Defense. In one of its warehouses, thousands of bread boxes store millions of small replacement parts for military equipment and other supplies. 1 size bin on medium metal shelves, stacked floor to ceiling. 7 million-square-foot building. Sonya Gish, director of the DLA process and Planning Bureau, works at the complex. She said that there was no system to track whether newly received items were placed in the correct bin, and she confirmed that it was not possible to carry out a full inventory due to the huge amount of material stored. DLA uses intermittent sampling to see if the item is missing or stored in the wrong place. Jish also said the distribution center would not try to track or estimate the loss caused by employee theft. On 2004, the Pentagon ordered the entire Department of Defense to adopt a modern labeling system, allowing all military departments to quickly and accurately see what supplies are on hand for the DLA and for each service. So far, DLA has ignored instructions to use the system. William Budden, deputy director of distribution, said in an interview that the cost will exceed the potential benefits and that the existing system in DLA is sufficient. Harnitchek, director of DLA, said in an interview that a plan to \"clean up the Attic\" is making progress to abandon outdated inventory. But the work is hampered by the lack of reliable information about the stored content, and it is difficult to find out what can be thrown away. DLA has also met with resistance from warehouse supervisors, who have been responsible for a small number of warehouse passages for many years and are carefully managing their inventory. Budden said in an interview: \"I believe the biggest challenge is to help the project manager identify what is in our warehouse and they can let go . \" DLA magazine House A few miles away, in the rolling mountains of south-central Pennsylvania, a series of 14 explosions interrupted a spring afternoon\'s tranquility, spewing more than 100 feet of earth fountains into the air. Wright Kenny Army warehouse staff One of eight joint army command posts 480 pounds of C4 plastic explosives manufactured in 1979 are being processed and are likely to become dangerous and unstable. If Woody Pike had a way, the soldiers would have destroyed old, unused ammunition stored on dozens of lawns -- The covered concrete \"Ice House\" spans the Wright Kenny compound. In the 1940 s, there were runway flares, and in the 1990 s, the military had not fired the missiles. Because they occupy a lot of space, the most annoying thing is the rocket. The launch system that retired in the 1980 s \"It will take a few years for them to leave,\" said Pike, a logistics management expert and planner at Wright Kenny . \". More than one- According to command spokesman Stephen abini, the joint ammunition command store in Letterkenny and other warehouses is out of date. It costs tens of millions of dollars a year to keep these useless bullets, explosives, missiles, rifles, rocket launchers and other ammunition. These ammunition exist year after year because in the short term, Keith Byers said: \"It\'s cheaper for the military to store ammunition than to throw it away,\" said lightkenny\'s ammunition manager. \"The opposite is that what you see is stocks that will eventually be destroyed. In addition, a military spokesman said that the Pentagon asked the military to store ammunition reserves for other military departments free of charge, so there was no incentive to pay for the destruction of useless stocks. In order to obtain ammunition and other stocks that are still in use, warehouse staff often have to move old explosives, most of which are stored in fragile, thinslatted crates. Brigadier Gustav Pena said in the 2012 Military logistics newsletter: \"Continuing to store unwanted ammunition can cause potential safety, security and environmental problems . \" The cost and danger of storing old ammunition \"frustrated me as a taxpayer,\" he said \". Perna declined an interview request. Sometimes danger leads to action, just like when C4 is detonated. Pike said that the warehouse recently received funds to destroy 15,000 last-used rear-seat rifles during World War II. However, on the day of the C4 explosion, a bunch of Phoenix Airlinesto-air missiles -used on Navy F- The last 14 fighter jets to the United StatesS. in 2006 - Just unloaded from the rail car, waiting for storage. On 2010, as part of the Department of Defense\'s modernization efforts, the joint ammunition command canceled a computer system that tracks inventory and automatically generates the required shipment documents. It was replaced by something Pike said and did not do. His staff now have to guess how much inventory and space Wright Kenny has. The army has built a second system to create shipping documents and an interface between the two systems. \"We have a problem with the interface,\" Parker said . \". Media reports of the Ministry of Defense waste often focus on outrageous items: the Navy\'s $604 toilet seat and the Air Force\'s $7,600 coffee machine. These headline- Grabbing the outliers is equivalent to the billions the Pentagon has spent on repeatedly trying to fix the bookkeeping, which is barely shown. The Air Force\'s Expeditionary Combat Support System is designed to provide for the first time a single system to oversee transportation, supply, maintenance and acquisition, replacing dozens of expensive legacy systems. Work began in 2005. Delays and increased costs. On 2012, the Air Force conducted a trial operation. A large number of data are mostly gibberish. The air force killed the project. The system \"cost $1. In a statement on November 2012, the Air Force said: \"3 billion . . . . . . And there is no major military capability . \". It takes an extra $1 to fix this system. It said that 1 billion, even so, it could only complete about a quarter of its original mission until 2020. The Air Force blamed the failure on Virginia, the main contractor- The company, which is headquartered in computer science, said it could not handle the job. Computer science spokesman Marcel Goldstein said the company provided the air force with important \"capabilities\", \"the progress we have made together with the Air Force, the software we deliver may be the basis for the next step in developing and deploying a logistics system for the Air Force. \"David Scott Norton, an accounting system expert working on CSC Air Force contracts, said the project employs too many people, making coordination and efficiency impossible. \"There may be thousands of people, including the Air Force and contractors,\" he said . \". High turnover of Air Force and contractor personnel also hurt them, he said; Many people who are engaged in this work are not the ones who conceive and design this work. When the Pentagon in 2010 2003 as an a single of Department start of National Defense comprehensive military human resources system when waste the more than 1 billion beauty yuan Broad compensation and personnel system to eliminate compensation errors. Inter-institutional squabbles and demands for thousands of reforms have finally calmed it down. The air force defense enterprise accounting management system was supposed to take over the basic accounting function of the Air Force in 2010. So far, $0. 466 billion has been spent on DEAMS, with an estimated total cost of $1. A spokeswoman for the Air Force said 77 billion was used to build and operate it. According to a report by the inspector general of the Ministry of Defense in September 2012, the system lacks \"critical functional capabilities\" and its \"data lacks effectiveness and reliability \". It is now expected to be fully operational by 2017. The general fund enterprise business system of the force is often considered a rare example of success. GFEBS, which began operation in 2012, are now used in military posts around the world to handle basic accounting functions. Some things are doing well, but the inspector general said on last March that the system did not provide the required information to the department management and may not be able to address the \"long term weaknesses\" in the financial management of the military \", \"Although the Army spent $630. As at October 2011, 4 million per cent. In 2000, the Navy began work on four separate projects to deal with finance, supplies, equipment maintenance and contracts. Instead, the system takes on overlapping duties and each system performs in a different way, using different formats for the same data. Five years later, Gao said: \"These efforts have failed. . . . $1 billion was wasted. \"On 2004, the Navy launched the Navy\'s enterprise resource planning project again to deal with all naval accounting --at first. The Navy later decided on a system design that covers only half of the service budget because of a single service The whole system is too difficult and the time is too long. According to the former Navy personnel involved in the project. Accounting for property and other physical assets has also declined. Now, the Navy ERP is in use and it relies on the data provided to it by 44 old systems. \"Navy officials spent $0. 87 billion. . . The Pentagon inspector general said in a July 2013 report that the system could not explain $416 billion in equipment. The Navy declined to comment. Even efforts to coordinate all these projects ended in failure. In 2006, British deputy defense minister Gordon England set up a Business Transformation Agency, forcing all military and other agencies to improve their business operations and adhere to common standards for departmental audits --ready. Three years later, the Center for Strategic and International Studies said that while the Department of Defense spends \"more than $10 billion a year on modernization and maintenance of the business system ,(o) In fact, the result is as close as usual. Defense Secretary Robert Gates closed it in 2011. After the Pentagon spent $0. 7 billion England declined to comment on the matter. Former BTA officials blamed their failure on their lack of power to execute decisions and resistance from personal services. Over the past 10 years, the Ministry of Defense has signed contracts to provide more than $3 trillion in goods and services. How much of this money is wasted in overpayments to contractors, or never spent, and never remitted to the Treasury, is a mystery. This is because of the \"shutdown\" of a large backlog \"-- The audit was designed to ensure that the contract was fulfilled and the funds were finally in place. Audit of Defense contract management agencies handling fixed assets Compare price contracts with problemsfree. Is the Defense Contract Audit Agency responsible for handling the closure of the department- Extensive contract for payment of company or personal expenses. At the end of fiscal 2011, the agency\'s backlog of contracts totaled 24,722, valued at $573. 3 billion, according to the data of the DCAA. Some of these dates can be traced back to 1996. Individual military units have ended their own contracts and the backlog has piled up there as well. GAO said in a December 2012 report that the army had a backlog of 450,000 contracts. The Navy and the Air Force did not estimate their backlog. \"This backlog represents hundreds of billions of dollars in unsettled costs,\" GAO reported . \". Timely finishing also reduces the government\'s financial risk by avoiding default on the contractor\'s interest. To reduce the backlog, the DCAA raised the threshold for automatic contract audits last year from $0. 25 billion to $15 million. The DCAA stated that by focusing auditors on the largest contracts, it would recover the maximum amount and would conduct selective audits of smaller contracts based on perceived risks and other factors. Nevertheless, the thousands of contracts that will eventually be audited will not now be audited. Senator Thomas Carper said: \"It is obviously unacceptable to have billions of dollars in open unaudited contracts, going back to $1990, and put the taxpayer\'s dollar in the face of abuse and mismanagement, Delaware Democrats, the chairman of the Homeland Security and Government Affairs Committee said in an email in response to the question. \"We have to make sure that the Department of Defense actively evaluates risks and that contractors below the threshold are responsible for their work. \"The uneven monitoring of contracts is one of the reasons why Pentagon personnel and contractors are able to suck away taxpayer money through fraud and theft -- According to GAO\'s extensive reports, the losses amounted to billions of dollars. Reuters found that in many cases the perpetrators were captured only outside the law -- Law enforcement agencies have stumbled upon them, or outsiders have drawn the attention of prosecutors. On the 5 th of this year, Ralph Mariano, who has been working as a naval civilian employee for 38 years, the Federal Court of Rhode Island State acknowledged allegations of conspiracy and theft of government funds related to the rebate program, the plan cost the Navy $18 million from 1996 to 2011. Mariano was jailed in November 1-10 and fined $18 million. Mariano admitted that as an engineer at the Naval Submarine Operations Center in Newport, Rhode Island, he added funds for advanced solutions to contracts held tomorrow. The Georgia- The Mariano-based company then pays rebates to other companies, including friends and relatives. Mariano was charged five years ago of He of charges for the first time in Georgia federal court of 2006 a civil whistleblower suits in the litigation was seal. Court documents indicate that one reason this conspiracy has been discovered for such a long time is that the Navy not only authorized Mariano to issue funds to contractors; It also gave him the responsibility to confirm that the contractor had completed the work. A Navy spokesman confirmed that the Navy did not review any contract until after Mariano\'s arrest. On the other side of the United States, federal prosecutors in San Diego, California charged naval civilian employee Gary Alexander on 2009, arranging subcontractors to charge the Department of Defense for services that had never been performed, then pay the rebate from the money received by the subcontractor. Alexander planned the plan as head of the air surveillance and reconnaissance department at the Naval Space and Naval Warfare System Center in San Diego. Alexander admitted in 2010 that he had cheated the Navy and filed false tax returns. He was sentenced to 75 months in prison and was required to pay compensation and confiscation costs totalling more than $500,000. Federal prosecutor Robert Ciaffa, who is in charge of the case, said that since DFAS do not require detailed invoices, these bills can easily be filled. He said the case was only exposed after a colleague\'s \"female friend\" in Alexandria went to the prosecutor on 2008 with information about fraud. A spokesman for the Navy said that Navy chief Ray Marbus had taken steps to avoid such fraud, including the establishment of a Contract Review Committee, requires closer supervision of the management contract and the establishment of an anti-fraud unit in the naval contract service. Ciaffa said the Alexander case prompted his office to set up a charge in 2009. So far, free fraud reporting lines have been generated for at least six cases. On March 2012, an employee pleaded guilty after being charged with receiving a $1 million rebate from the contractor at North Island Naval Air Station near San Diego. In 2007 audits The Ministry of Defense called for DFAS to remove the plug by June 2008. Never happened. In its 2012 financial report, the military said every month that it \"adjusted its balance of funds with the Treasury to reach agreement with the United States\"S. Treasury account In its annual report of 2012, the Defense Logistics Service said it did the same. \"Every month, DLA ( Balance of funds with Ministry of Finance) Adjusted to be consistent with the United StatesS. Treasury account In a footnote to its 2012 financial report, the Navy \"acknowledged that there were significant deficiencies in its internal controls because it did not check its\" figures against those of the Ministry of Finance. The footnote stated that the Navy inserted inaccurate figures in the monthly report so that they could agree with the Ministry of Finance. It says it is working with DFAS to try to eliminate these issues. The Treasury Department said it asked Pentagon agencies to provide monthly reports to ensure \"accurate financial information to Congress and the public \". \"The report confirms that the military has used the funds for its intended purpose; In addition to what it has been embezzled, spending money on other things is a violation of the Anti-Deficiency Act, and no one except Congress can get the right money. The act imposes penalties on individuals who violate the act. A 2012 GAO report said that due to the lack of accurate accounting, \"the risk of violation of the loss prevention act by the Navy Department has increased. Pentagon accountants do not have a well-functioning, unified bookkeeping system, and have no choice but to continue to take this risk. Woodford, a former accountant at the DFAS Cleveland office, said that in the process of frantically completing the Navy\'s monthly financial report to the Treasury Department, most of the responsibility lies in the \"stale system\" used by the Pentagon \". A common reason to plug in is \"you know what the numbers are, but you don\'t have support files. Navy data, pouring in through dozens of juries Installing pipes into similar different systems requires many \"manual workarounds\" Typing data from one system to another will only increase the likelihood of errors. \"It\'s ridiculous that they have done so much physical work,\" said Tony medley . \" He retired five years ago and worked in the same DFAS office 30 years later. It\'s a tedious job, she says, and people \"make a lot of mistakes when they do it. The Navy declined to comment. Yokel, a retired official at the Cleveland office of DFAS, served as a consultant to the Navy Enterprise Resource Planning Project, a new accounting system that was less than expected. In recent years, the new systems have managed to reduce the number of plugs, he said, although they can still increase a lot in dollar terms. Almost half of the Navy\'s budget is not covered by the system.