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FGMSD-76-38 1 (1976-01-19)

handle is hein.gao/gaobaabox0001 and id is 1 raw text is: 



                  UNITED STATES GENRL AC.O,.UTf.,I   QFFICF
     -   -                WA$INGTON, 0.C. O54W


DI VISION OF Fi1:ANCIAL ANDl
GENL.RAL -MR1.G .4ENT N 'Tt ES .

    B-146951



    Mr., JeroMe A. Miles, Dli rctor                      lEKIJJ!IIlI1II~Ii
    Office of Manacement and Finance                          LM099975
    U.S. Department of Agriculture

    Dear Mr. Miles:

         In cur report of March 14, 1975, cccv attache,, we
    ocinted ott several oppcrtunties to improve the mapacement
    and acc:unting control over travel advances identified in
    our review at the National Finance Center. Reccntly, w con-
    firmed that actions have been taken to

         --develop revised procedures tc identify and
           recover e:',cessive cutstanding L-ave ad-
           vances, ircludino thcst P,.de to tcrrer em-
           p1 oyees;

         --insure that an appropriate agency o~ficial
           confirms the propriety ef processing a travel
           advance if the computer determines that the
           applicant's name is not on file in the travel
           -ontrdl records; and

         --insure that duplicate data is not retained in
           the basic and supplemental records of persons
           authorized to receive travel advances.

         We have completed our review and the purpcse of this
    letter is to report to you ouL findings ccnce-nirg (1) com-
    puter system documentation, (2) security over system docu-
    mentation, (3) action to insure continued computer operations,
    (4) computer edit checks, and (5) the review, approval, and
    audit of travel vouchers.

    SCOPE OF REVIEW

         We directed our review primarily toward evaluatina the
    manual and computer controls over the processing of travel
    advances and travel vouchers from the time documents arrive
    at the Center until the processed data is forwarded to the


                                                   FGMSD-76-38





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