Addressing Internal Control and Role Misalignments in the Marine Corps Defense Agencies Initiatie Implementation: A Structural Perspective

Abstract

The Marine Corps’ transition from the Standard Accounting, Budgeting, and Reporting System (SABRS) to the Defense Agencies Initiative (DAI) brought needed improvements in financial control, audit trails, and data integration. The change fixed long-standing gaps in SABRS, but the fast turnover also exposed structural problems in how the financial management resource analyst (3451) and supply administration and operations specialist (3043) communities were organized. Work that had been handled under one system was split across several roles in DAI, but billets, training, and workforce alignment were not updated to match. This created operational friction and made it challenging to keep people, processes, and internal controls aligned. The purpose of this study is to assess how DAI affected the structure and responsibilities of the Marine Corps’ 3451 and 3043 communities. The research uses a qualitative case study supported by organizational change and alignment frameworks to examine role conflicts, segregation of duties (SoD) waivers, and workflow issues across the force. The findings highlight ongoing reliance on waivers and inconsistent DAI processes, leading to a higher workload and audit risk. Recommendations include reorganizing positions, adjusting role assignments, and enhancing governance and training to better align the workforce with DAI’s needs. These steps will help create a sustainable environment where auditability is a normal outcome of daily operations.