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Fiscal Receipts

Defense Enterprise Acntng and Mgt Sys (DEAMS)

Air ForceRDT&EReconciledPE0901554F
What it is
Defense Enterprise Acntng and Mgt Sys (DEAMS) (0901554F) is an Air Force research & development line funded in the Research, Development, Test and Evaluation, Air Force account. Its J-book detail breaks the line into 1 project.
What changed
-$18.7M FY25→26 R-1 TOA · PB2026
Who gets it
No single contractor is published as this line's leader. 5 linked award records are listed below. This line's high-confidence links do not clear the floor for a published concentration index — at least 3 awards across 2 contractor families holding positive obligations, with positive net linked dollars. Why the crosswalk is partial.

Budget figures

FY24 Actuals
$48.4MR-1 TOA · PB2026
FY25 Total
$57.7MR-1 TOA · PB2026
FY26 Request
$38.9MR-1 TOA · PB2026
FY25→26 Change
-$18.7MR-1 TOA · PB2026
Data coverage

FY2026 award data is a partial year — USAspending reports awards on a rolling basis, and this corpus runs through 2026-09-04. why partial FY2026 data? →

Budget trajectory

The program's 3 summary figures for FY24 to FY26, plotted in fiscal-year order: this line ends lower than it starts. The points are the summary cards above, not a separate derivation; the table beside the chart carries each figure with its own citation.
The program's 3 summary figures for FY24 to FY26, plotted in fiscal-year order: this line ends lower than it starts. The points are the summary cards above, not a separate derivation; the table beside the chart carries each figure with its own citation.FY24: $48.4MFY25: $57.7MFY26: $38.9MFY24FY25FY26
Budget trajectory: one row per fiscal year, carrying the summary figure the sparkline plots. Every figure opens its own citation.
Fiscal yearAmount
FY24$48.4M
FY25$57.7M
FY26$38.9M

All series figures: R-1 TOA · PB2026

Decade view

P-1/R-1 workbook TOA basis, shown compact in $B/$M (the workbook records USD thousands); each figure cites its own President's Budget edition

9 fiscal years of this program as published (FY2018–FY2026): a line through the actuals (filled dots), with the enacted (hollow circles) and request (diamonds) markers each edition reported. Read it for direction, not for precision — this program's actuals line rises across the span. The grid below is the same data as text, one cited figure per cell.
9 fiscal years of this program as published (FY2018–FY2026): a line through the actuals (filled dots), with the enacted (hollow circles) and request (diamonds) markers each edition reported. Read it for direction, not for precision — this program's actuals line rises across the span. The grid below is the same data as text, one cited figure per cell.FY2018 actuals — PB2020 editionFY2019 actuals — PB2021 editionFY2020 actuals — PB2022 editionFY2021 actuals — PB2023 editionFY2022 actuals — PB2024 editionFY2023 actuals — PB2025 editionFY2024 actuals — PB2026 editionFY2019 enacted — PB2020 editionFY2020 enacted — PB2021 editionFY2021 enacted — PB2022 editionFY2022 enacted — PB2023 editionFY2023 enacted — PB2024 editionFY2024 enacted — PB2025 editionFY2025 enacted — PB2026 editionFY2020 request — PB2020 editionFY2021 request — PB2021 editionFY2022 request — PB2022 editionFY2023 request — PB2023 editionFY2024 request — PB2024 editionFY2025 request — PB2025 editionFY2026 request — PB2026 editionFY18FY19FY20FY21FY22FY23FY24FY25FY26

The vertical scale does not start at zero: the baseline sits just below this program’s smallest year, so a low point on this line is not a small amount. Read the shape for direction and the grid below for the figures.

● actuals (line)  ·  ○ enacted  ·  ◇ request — gaps are editions the program is absent from, never interpolated.

Decade series values by fiscal year and President's Budget edition: one row per series (actuals, enacted, request), one column per fiscal year. Every figure opens its own citation.
SeriesFY18FY19FY20FY21FY22FY23FY24FY25FY26
Actuals$0$0$40.2M$39.6M$52.7M$43.1M$48.4M
Enacted–$0$46.8M$40.6M$54.4M$48.2M$45.9M$57.7M
Request––$46.8M$45.6M$0$0$45.9M$57.7M$38.9M

blank = series not published for this year; – = absent from that edition.

Asked vs spent: the PB2022 book requested $0 for FY2022; the PB2024 book reported $52.7M as actual total obligation authority — $52.7M above the request. 52.7 − 0.0 = 52.7 USD millions — the compact figures above are rounded for reading.

Program lineage

No predecessor/successor lineage was recorded for this program element — no FY-to-FY transfer into or out of this line was stated in the ingested J-books, and none was inferred from the program structure.

Description

Mission — Defense Enterprise Acntng and Mgt Sys (DEAMS)

DEAMS, an Enterprise Resource Planning (ERP) program built upon the commercial-off-the-shelf (COTS) solution Oracle e-Business Suite (EBS), provides a modern accounting and finance management capability with robust auditability at its core. As the Department of the Air Force's (DAF) existing core accounting and financial management solution, DEAMS represents a key component of the DAF's long-term business process improvements, addressing the Secretary of Defense's (SECDEF) priority for auditability and is the essential tool for ensuring the DAF's alignment with the SECDEF's vision for a more efficient and effective military. By providing accurate financial data, strengthening internal controls, and facilitating auditability, DEAMS empowers the DAF to meet its financial reporting obligations, maintain public trust, and ultimately contribute to a stronger national defense. Additionally, this program element uses critical financial data to enhance future program planning and execution and will provide greater transparency to defense spending, making it easier to track how funds are being used and identify potential areas for savings. This increased accountability aligns with the SECDEF's call for a clean Pentagon audit and ensures the responsible use of taxpayer dollars. FY2026 funding will support continued capability development and functionalities within the system. This includes ongoing efforts to achieve an unqualified System and Organization Controls (SOC) audit opinion, ensuring compliance with audit and transparency requirements. Funding will also enhance data integrity and automation by evolving the Treasury Direct Disburse (TDD) capability to streamline interfund transactions. System integration and interoperability will be improved by integrating Acquisition Management System (AMS) and Foreign Military Sales (FMS) accounting systems with DEAMS for improved financial visibility and reconciliation. Funding will also be used to modernize technology by upgrading the Oracle e-Business Suite (EBS) and the Oracle Analytic Server (OAS). These upgrades will enhance system performance, security, and scalability, enabling DEAMS to remain a relevant and auditable accounting system. The FY2026 funding also supports the development of the system by continuing to enhance the functionality of the logistics, payroll, asset accounting, budget distribution and personnel travel management systems creating an enterprise-wide system for seamless data flow and better tracking of resources and more accurate financial reporting. This program element replaces numerous inefficient and/or obsolete legacy systems with a single, integrated platform that standardizes financial data across the DAF. The streamlined approach ensures data consistency and accuracy, critical for reliable financial reporting and informed decision-making. This program element supports the current 17,000 users across all United States Air Force (USAF) and United States Space Force (USSF) bases worldwide, serving all Air Force and Space Force Major Commands, and Unified Commands where the DAF acts as the executive agent. The DAF will deploy DEAMS to the acquisition community to include acquisition program executive offices, laboratories, test centers, and air logistics complexes. These deployments will add an additional 4,500 users for a total of 21,500 users. DEAMS is compliant with the Clinger-Cohen Act and the DoD's Business Enterprise Architecture (BEA). This requirement supports performance of a full financial audit as required by title 10 U.S.C. Chapter 9A, Sec 240-D. This program element may include necessary civilian pay expenses required to manage, execute, and deliver weapon system capability. The use of such program's funds would be in addition to the civilian pay expenses budgeted in program element 0605827F, 0605828F, 0605829F, 0605831F, 0605832F, 0605833F, 0605898F, 0606398F. In FY24, 0.867M was expended for civilian pay expenses in this program element, and in FY25, 1.301M is forecasted for civilian pay expenses in this program element. This program is in Budget Activity 7, Operational System Development because this budget activity includes development efforts to upgrade systems that have been fielded or have received approval for full rate production and anticipate production funding in the current or subsequent fiscal year.

Mission — Def Enter Acct Mgt Sys (Deams) Incr 2

DEAMS, an Enterprise Resource Planning (ERP) program built upon the commercial-off-the-shelf (COTS) solution Oracle e-Business Suite (EBS), provides a modern accounting and finance management capability with robust auditability at its core. As the Department of the Air Force's (DAF) existing core accounting and financial management solution, DEAMS represents a key component of the DAF's long-term business process improvements, addressing the Secretary of Defense's (SECDEF) priority for auditability and is the essential tool for ensuring the DAF's alignment with the SECDEF's vision for a more efficient and effective military. By providing accurate financial data, strengthening internal controls, and facilitating auditability, DEAMS empowers the DAF to meet its financial reporting obligations, maintain public trust, and ultimately contribute to a stronger national defense. Additionally, this program element uses critical financial data to enhance future program planning and execution and will provide greater transparency to defense spending, making it easier to track how funds are being used and identify potential areas for savings. This increased accountability aligns with the SECDEF's call for a clean Pentagon audit and ensures the responsible use of taxpayer dollars. FY2026 funding will support continued capability development and functionalities within the system. This includes ongoing efforts to achieve an unqualified System and Organization Controls (SOC) audit opinion, ensuring compliance with audit and transparency requirements. Funding will also enhance data integrity and automation by evolving the Treasury Direct Disburse (TDD) capability to streamline interfund transactions. System integration and interoperability will be improved by integrating Acquisition Management System (AMS) and Foreign Military Sales (FMS) accounting systems with DEAMS for improved financial visibility and reconciliation. Funding will also be used to modernize technology by upgrading the Oracle e-Business Suite (EBS) and the Oracle Analytic Server (OAS). These upgrades will enhance system performance, security, and scalability, enabling DEAMS to remain a relevant and auditable accounting system. The FY2026 funding also supports the development of the system by continuing to enhance the functionality of the logistics, payroll, asset accounting, budget distribution and personnel travel management systems creating an enterprise-wide system for seamless data flow and better tracking of resources and more accurate financial reporting. This program element replaces numerous inefficient and/or obsolete legacy systems with a single, integrated platform that standardizes financial data across the DAF. The streamlined approach ensures data consistency and accuracy, critical for reliable financial reporting and informed decision-making. This program element supports the current 17,000 users across all United States Air Force (USAF) and United States Space Force (USSF) bases worldwide, serving all Air Force and Space Force Major Commands, and Unified Commands where the DAF acts as the executive agent. The DAF will deploy DEAMS to the acquisition community to include acquisition program executive offices, laboratories, test centers, and air logistics complexes. These deployments will add an additional 4,500 users for a total of 21,500 users. DEAMS is compliant with the Clinger-Cohen Act and the DoD's Business Enterprise Architecture (BEA). This requirement supports performance of a full financial audit as required by title 10 U.S.C. Chapter 9A, Sec 240-D. This program element may include necessary civilian pay expenses required to manage, execute, and deliver weapon system capability. The use of such program's funds would be in addition to the civilian pay expenses budgeted in program element 0605829F, 0605831F, 0605833F, 0605898F, 0606398F. In FY24, 0.869M was expended for civilian pay expenses in this program element, and in FY25, 0.689M is forecasted for civilian pay expenses in this program element.

Justification

Accomplishments & Planned Programs (1)

DEAMS Continuous Capability Development (CCD) Product Development

DEAMS CCD system capabilities are developed and enhanced through completion of iterative development cycles in accordance with an Agile software development strategy. Development activities include requirements analysis, design, build, test, implementation, data conversion, migration from legacy system as required, and the resolution of deficiency reports and defects.

Budget line items(workbook-cited)

P-1/R-1 workbook Total Obligation Authority basis (USD thousands) · PB2026.

Exhibit R-1

AccountOrgTypeAmount
Research, Development, Test and Evaluation, Air ForceFFY24 Actuals$48.4M
Research, Development, Test and Evaluation, Air ForceFFY25 Enacted$57.7M
Research, Development, Test and Evaluation, Air ForceFFY25 Total$57.7M
Research, Development, Test and Evaluation, Air ForceFFY26 Disc. Request$38.9M
Research, Development, Test and Evaluation, Air ForceFFY26 Total$38.9M

Budget Details(R-2/P-40 facts)

J-book detail basis (R-2/P-40, USD millions) · PB2026 — a different accounting basis from the P-1/R-1 workbook TOA above; where the two disagree, the reconciliation strip under Budget figures shows both.

Wider than this screen — swipe the table sideways for the remaining fiscal-year columns.

ProjectAll Prior YearsFY24 ActualsFY25 TotalFY26 BaseFY26 Request
Program Element$0$48.4M$57.7M$38.9M$38.9M
675178: Def Enter Acct Mgt Sys (Deams) Incr 2$0$48.4M$57.7M$38.9M$38.9M

Follow the dollar

No follow-the-dollar view — this program's awards haven't been crosswalked at high confidence (flows cover 312 of 1,938 programs). why coverage is partial? →

Related awards

Award linkage is shown for 32 of 200 profiled companies — high- and medium-confidence USAspending matches, each row labeled; medium is the weaker evidence. why partial award coverage? →

Rows marked medium rest on evidence weaker than a program-level match, and of more than one kind. An account-based row, where the award drew from the same appropriation account as this program, is an association, not evidence that this program paid for the contract. Where the evidence is instead an FPDS acquisition-program tag or a subaward description, the program is established but which of its budget lines paid is not. An announcement link a recorded review did not leave standing is medium too. Only high rows rest on the contract naming this program with a recorded review upholding it and no recorded rejection or refutation applying.

RecipientPIIDConfidence
CACI-ISS, LLCFA877021FB002medium
DINE' SOURCE, LLCFA877023FB004medium
IT CADRE LLCFA877025PB001medium
LINTECH GLOBAL INCFA877018F0511medium
NEXTECH LINTECH LLCFA877023FB003medium

Contractor concentration

No concentration index is published for this line. This line's high-confidence links do not clear the floor for a published concentration index — at least 3 awards across 2 contractor families holding positive obligations, with positive net linked dollars. An index below that floor is a fact about the sample, not about the market. Whatever further links this line carries are medium-confidence, and what each medium evidence path does and does not establish is set out in the methodology. Both bases are in the downloadable warehouse.

Lobbying mentions

No Senate LDA lobbying filing in the tracked data mentions this program element by code or alias.

Oversight

Department-level designation (not specific to this program)

GAO lists 5 high-risk areas for DOD as a whole. That designation covers the department, not Defense Enterprise Acntng and Mgt Sys (DEAMS). No program-specific GAO finding for this line is in the ingested data. See the DOD oversight record.

Program dossier

No research dossier for this program — dossiers cover 50 of 1,938 programs, the largest fully J-book-detailed lines by FY2026 requested dollars. why no dossier here? →

Primary sources

Open any budget figure for its exact receipt. Verified line items lead with the highlighted government PDF; original spreadsheets download with their budget edition and exhibit in the filename.

Budget totals · TOA sources

Detailed budget justification

The related TOA spreadsheets above use a different accounting basis from R-2/P-40 detail. Their amounts are not assumed to match these detailed sources.