COVID-19: Defense-Wide Working Capital Fund Cash Management and Defense Logistics Agency Pandemic Response.

UNITED States. Dept. of Defense ; UNITED States. Defense Logistics Agency ; UNITED States. Government Accountability Office

The article presents a U.S. Government Accountability Office (GAO) review of the Department of Defense (DOD) management of the Defense-Wide Working Capital Fund (DWWCF) cash balance and response of the Defense Logistics Agency (DLA) to the COVID-19 pandemic. Topics discussed include the use of generally accepted government auditing standards by GAO in the review, role of the DWWCF in DLA operations, and factors considered by DOD agencies in setting cash requirements for working capital funds.