A3O MISSION

Army Accounting and Audit Operations executes and implements finance and comptroller audit policies, providing oversight and evaluation of enterprise compliance preparedness for audit-of-business processes through discovery, testing and training. By doing so, A3O helps the Army navigate the annual financial statement audit through operational initiatives aimed at planning, preparing and reporting. Through collaboration with multiple stakeholders in the Army and the Department of Defense, A3O facilitates the determination and elimination of key weaknesses in Army FM, such as reconciling and reporting on fund balance with the Department of the Treasury.

A3O also supports independent public accountant activities including walkthroughs, population and audit samples, findings and corrective action plans. The directorate monitors, inspects and reports on corrective actions to completion, as well as supports resolution and oversight of service providers’ critical audit issues.

Additionally, the A3O Accounting Division provides oversight for DFAS’ accounting and reporting that impacts the Army financial statements, as well as Army audit initiatives.

KEY FUNCTIONS

• Support independent public accountant activities, including walkthroughs, population and audit samples, findings, and corrective action plans: General Fund, Funds Balance with Treasure, Sensitive Activities and Financial Reporting
• Monitor, inspect and report on corrective actions to completion (FBwT, SA and Financial Reporting)
• Support resolution and oversight of Service Provider's critical audit issues, concerns and corrective actions
• Oversight for DFAS’ accounting and reporting that impacts the Army financial statements, as well as Army audit initiatives