... year 1996, and• periodically report to the Secretary of Defense the status of their results.First, to avoid the mistakes made in preparing the Navy’s fiscal year 1994consolidated financial reports, ... the Defense Finance and Accounting Service Relative to Finance and Accounting Operations and Departmental Reports.”The policy, for example, requires DFAS to • perform quality control reviews of ... responsibility for theNavy’s departmental financial reporting from the Navy’s Office of theAssistant Secretary for Financial Management and Comptroller inWashington, D.C., to DFAS, Cleveland Center....