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In 1999, the Defense Finance and Accounting Service (DFAS) engaged RAND to examine DFAS's interactions with customers and to determine how those interactions might be improved. DFAS provides a range of services to Defense Department agencies in two broad categories: finance "output" and accounting services. DFAS customers believe that current DFAS accounting data are too untimely and too inaccurate to be useful and that systems acquisition and implementation are DFAS weaknesses. RAND urged DFAS to (1) develop the capability to respond to crises like the FY00 change in military pay; (2) continue its pricing reforms; (3) acquire new software commercially; and (4) make greater use of the Web.

Table of Contents

  • Chapter One


  • Chapter Two


  • Chapter Three


  • Chapter Four

    DFAS's Interactions with Its Customers

  • Chapter Five

    DFAS Finance Services

  • Chapter Six

    DFAS Accounting Services

  • Chapter Seven


  • Appendix A

    Businesslike Behavior from Defense Working Capital Fund Entities?

  • Appendix B

    Financial Accounting, Managerial Accounting, and the Chief Financial Officers Act

  • Appendix C

    Private-Sector Software Challenges

  • Appendix D

    The Literature on Outsourcing

This research was conducted within RAND's National Defense Research Institute.

This report is part of the RAND Corporation Monograph report series. The monograph/report was a product of the RAND Corporation from 1993 to 2003. RAND monograph/reports presented major research findings that addressed the challenges facing the public and private sectors. They included executive summaries, technical documentation, and synthesis pieces.

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