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FGMSD-76-35 1 (1976-01-02)

handle is hein.gao/gaobaabph0001 and id is 1 raw text is: 






UrTED STATFS GENEPAL ACCO',01TIG OFFICE


O,1WI :N OF P11AC1a IL-4
GW14CAL MANA0VMcL-1r &TUEIA:,M


JAN 2 1:1.6


B-159797


The Honorable
The Secretary of Defense


Attention:


pAVILABLE


Assistant Secretary of
  Defense (Comptroller)


Dear Mr. Secretary.


     We reviewed the Air Force's Medical Materiel Accounting System
to determine if it was being operated in accordance with the systom
design approved by the Comptroller General on Gtober 24, 1973.
The system is the base level financial reporting system for the
Air Force Medical Dental Stock Fund.

     Based on our tests at Klaxw-ll Air Force Base, Alabwa, and the
Air Force Data Systems Design Center, Guntcr Air Force Station,
Alabama, we concluded that the accounting system is bei-g operated
in accordance with the system design approved by the Comptroller
General a-nd appears :o be subscantially - i compliance with the
principles, standards, and related reqtliroments current'y prescribed
by the Comptroller General in Title 2 of the GAO Manual for Guidance
of Federa. agencies.

     In arriving at our onclusion, we evaluated those internal
accounting controls that iffect purchases, receipts, sales, revenues,
and expenditures, and changes to the system since it was approved
by the Comptroller Cene..

     We noted, however, that certain improveme.ts were needed in
the computer progrzin edits. To insure the validity of input data,
the computer programs include vatious edits to cGheck accounting and
financial transactions for required data and validity of transactions.
Our test of program controls in the system disclosed instances in
which the system processed invalid transactions which were not






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