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By DeCA Corporate Communications
FORT GREGG-ADAMS, Va. – An annual independent audit of the Defense Commissary Agency’s (DeCA) finances for Fiscal Year 2024 granted the agency an unmodified opinion for its ability to account for every dollar received and spent.
DeCA’s unmodified opinion, its 23rd in the last 24 years, is a testament to the work of commissary employees worldwide who manage the agency’s delivery of the benefit, said John E. Hall, DeCA’s director and CEO.
“Whether it’s at the stores, our central distribution centers or our headquarters and support center, our employees do a wonderful job each day of maintaining complete and accurate records in a timely manner,” Hall said. “This daily attention to detail ultimately helps us accurately reflect our financial posture which helps us receive an unmodified audit opinion.”
The following is a snapshot of DeCA’s financial highlights for FY 2024:
• DeCA surpassed mandated 25% patron savings (25.5%) which returned $1.58 billion to shoppers.
• Commissaries generated more than $4.8 billion in annual sales, an increase of 2.96% over FY 2023 and $5 billion in total revenue.
• The agency increased foot traffic in commissaries by 1.3% over FY 2023.
• DeCA generated $238 million in surcharge revenue. Congress mandated collection of the surcharge (currently 5%) to pay for commissary construction, equipment and maintenance.
• The agency also processed more than 72 million transactions, an increase of 3.9% over FY 2023.
The Department of Defense (DoD) is responsible for the overarching guidance and assisting agencies in improving their financial controls. There is a great deal of interaction between the Office of the Under Secretary of Defense (Comptroller) Financial Improvement and Audit Readiness Office and various DoD agencies leading to sharing of processes and generated improvement throughout the military community.
DeCA joins eight other defense agencies that earned unmodified (clean) audit opinions for FY 2024. They are the Military Retirement Fund, the U.S. Army Corps of Engineers – Civil Works, Defense Health Agency (DHA) Contract Resource Management, Defense Threat Reduction Agency (DTRA), Defense Information Systems Agency (DISA) Working Fund, Defense Contract Audit Agency, National Reconnaissance Office (NRO) and the Defense Finance and Accounting Service (DFAS) Working Capital Fund.
An unmodified opinion certifies that every financial ledger DeCA has as part of delivering the commissary benefit is accurate, said Stephan Davis, the agency’s chief financial officer.
“DeCA is responsible for maintaining necessary supporting documents and presenting the results fairly and accurately,” Davis said. “We are also for maintaining a system of internal controls (policies and procedures) that ensure accurate and timely financial reporting. How well we follow those policies and procedures goes a long way in determining how much reliance the auditors place on our records.”
The independent auditor, CliftonLarsonAllen (CLA), reviews approximately 500 actions that demonstrate the integrity of DeCA’s internal financial processes and controls and its interactions with external partners, DFAS and the Defense Logistics Agency (DLA).
CLA auditors work with DeCA to obtain the appropriate evidence to ensure the agency’s financial information is presented fairly. The independent assessment formed their opinion that DeCA’s information is accurate and presented properly.
As part of DeCA's ongoing efforts to maintain financial transparency, all aspects of its finances must have mature processes and controls, maintaining well-organized and detailed records and complying with accounting standards, said Rosie Leonard-Greer, DeCA's director of accounting.
“While, at first glance, it may not seem like it, all DeCA employees play a critical role in maintaining our unmodified opinion,” Leonard-Greer said. “It takes constant vigilance on the part of every employee to ensure that the duties they perform are timely, accurate and in accordance with all policies and regulations.
“For example, payroll is one of the largest expenses on our financial statement. Our time and attendance records are the support for the payroll expense, so simply recording our time and attendance entries accurately and timely, while maintaining the proper supporting documentation, is key to an unmodified opinion. Other examples include following proper receiving procedures, so our inventory balances are correct and ensuring receiving documents are properly signed to prove the items were actually received.”
Like all defense agencies, DeCA is aligned with the DoD Consolidated Financial Statement Audit, which means the agency’s financials are part of the Defense Department’s process. Throughout the fiscal year, DeCA provides DoD’s Financial Improvement and Audit Readiness Office with required data to keep the Department informed of the agency’s financial management.
For DeCA, the auditing process starts when CLA auditors review the agency’s financial statements and all related internal controls and transactions at commissaries and the agency headquarters at Fort Gregg-Adams, Virginia.
“All our commissary employees worldwide have played a part in this unmodified opinion,” said Robert Strimple, chief of the compliance and reporting branch within the Resource Management Directorate. “Every day we demonstrate how serious we are about being accountable and auditable when we properly certify time and attendance, account for products in our stores and warehouses, and manage sales transactions at the front end.”
-DeCA-
About DeCA: The Defense Commissary Agency operates a worldwide chain of commissaries providing groceries to military personnel, retirees, disabled veterans and other authorized patrons and their families in a safe and secure shopping environment. Commissaries provide a military benefit, saving authorized patrons thousands of dollars annually on their purchases compared to similar products at commercial retailers. The discounted prices include a 5-percent surcharge, which supports the costs of building, modernizing and sustaining commissary facilities. A core military family support element and valued part of military pay and benefits, commissaries contribute to family readiness, enhance the quality of life for America’s military services and their families, and help recruit and retain the best and brightest men and women to serve their country.
| Date Taken: | 03.06.2025 |
| Date Posted: | 03.06.2025 15:48 |
| Story ID: | 492191 |
| Location: | FORT GREGG-ADAMS, VIRGINIA, US |
| Web Views: | 140 |
| Downloads: | 0 |
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