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FGMSD-77-21 1 (1977-08-24)

handle is hein.gao/gaobaacop0001 and id is 1 raw text is: DOCUMENT RESUME 03112 - rR24135431 Status, Progress, and Problems in Federal Agency Accounting during 15 Months Ended September 30, 1976. FGMSD-77-21; B-115398. August 24, 1977. 50 pp. + 5 appendices (33 pp,). Report to the Congress; by Elmer B. Staats, Comptroller General. Issue Area: Accounting and Financial Reporting (2800). Contact: Financial and General Management Studies Div. Budget Function: Miscellaneous: Financial Management and Information Systems (1002). Organization Coneerned. Department of the Interior; Department of the Treasury; Department of Agriculture; Department of Copmerce; Department of Defense; Department of Realth, Education, and Velfare; Depaztment of Justice; Department of State; Depbrtment of Transportation; General gervices Administration. Congressional Relevance: House Committee on Armed Services; Senate Committee on Armed Services; Congress. Authority: Accounting and Auditing Act of 1950, sec- 113 (31 U.S.C. 66a).. 31 U.S.C. 66b. H. RIpt. 90-1159. During the 15 month period which ended September 30, 1976, the Comptroller General approve. the designs of 32 executive agency accounting systems. Principles and standards have been approved for 98% of the 338 accounting systems wbi..ch are subject to approval, Fifty-two percent of the system d,signs have now been approved. Findings/Conclusicns: The Departments of Labor, the Treasury, Commerce, and Transportation have all or most of their accounting systems approved. The Department of Agriculture is pursuing a program of accounting systems development, but its completion is still several years away. Although a departmental system for the Department of Housing ani Urban Development has been approved, the Department has never completed the designs of Its subsystems, The Department of Defense made little progress in obtaining approval of its systems until recently. However, in the last 4 years 5U subsystems have been approved, mostly in the Air Force. The Departments of Health, Education, and Welfare (H2W); Interior; and State have progressed so little that there is concern that they will not have approved accounting systems in the near future. Of the 19 accounting systems subject to approval in HEW, only five have been approved. The unapproved systems included the Social Security Administration system, one of the largest in the Government. HEW has consistently failed to meet target dates established for submitting the systems for approval. (Author/SCI

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