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Fiscal Receipts

Defense Enterprise Acntng and Mgt Sys (DEAMS)

FRDT&EPartial Reconciliation0901554F
What it is
Defense Enterprise Acntng and Mgt Sys (DEAMS) — a research & development program run by Air Force.
What changed
-$18.7M FY25→26
Who gets it
No award linkage at high confidence.

Budget Figures

FY24 Actuals
$48.4M
FY25 Total
$57.7M
FY26 Request
$38.9M
FY25→26 Change
-$18.7M

FY2026 award data is a partial year — USASpending awards are reported on a rolling basis and the fiscal year does not close until September 30. why partial FY2026 data? →

Budget Trajectory
FY24: $48.4MFY25: $57.7MFY26: $38.9MFY24FY25FY26
FY24
$48.4M
FY25
$57.7M
FY26
$38.9M
Decade view — each figure cites its own President's Budget edition
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 editionFY18FY26

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

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 reports $52.7M actually spent — $52.7M above the request.

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)

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)

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

No follow-the-dollar view — this program's awards haven't been crosswalked at high confidence (flows cover 17 of 1741 programs). why coverage is partial? →

Awards

No awards are linked to this program element at high confidence — the budget→award crosswalk only asserts links it can defend, and this line has none yet.

Lobbying Mentions

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

No research dossier for this program — dossiers cover 50 of 1741 programs, the largest fully J-book-detailed lines by FY2026 requested dollars. why no dossier here? →