About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

GAO-03-1067R 1 (2003-08-28)

handle is hein.gao/gaobaamhd0001 and id is 1 raw text is: I Accountability * Integrity * Reliability United States General Accounting Office Washington, DC 20548 August 28, 2003 Ms. Martha Stearns Deputy Director Commercial Pay Services Defense Finance and Accounting Service P.O. Box 182317 Columbus, Ohio 43218-2317 Subject: Payment Processing: Statistical Sampling Plan for Voucher Prepayment Examination Dear Ms. Stearns: This report responds to a request made by your office that we approve the use of a statistical sampling plan for voucher prepayment examination of contract payments. While Title VII,' Fiscal Guidance, of the GAO Policy and Procedures Manualfor Guidance of Federal Agencies requires prepayment examination of vouchers prior to their certification and payment, it permits the use of statistical sampling for vouchers up to $2,500. You requested a waiver of the $2,500 ceiling for statistical sampling and approval of an alternative voucher prepayment examination plan that would, among other things, use statistical sampling for certain vouchers up to a maximum of $500,000 for contract payments. In order to respond to your request, we reviewed your letter and the information provided in the attachments. We also contacted your staff to discuss your request in more detail. We analyzed the sections of the law pertaining to this request and reviewed the legislative history of 31 U.S.C. § 3521(b), upon which Title VII is based. Section 3521(b) of Title 31 provides for statistical sampling procedures. We did not test the Defense Finance and Accounting Service (DFAS) contract payment system; therefore, our response only addresses your request conceptually. 'Title VII of GAO's Policy and Procedures Manual for Guidance of Federal Agencies. The manual is the official medium through which the Comptroller General promulgates (1) accounting principles, standards, and related requirements and material for the guidance of federal agencies in the development of their accounting systems and internal auditing programs, (2) uniform procedures for use by federal agencies, and (3) regulations governing GAO's relationships with other federal agencies and with private concerns doing business with the government. 31 U.S.C. § 3521(b) states that heads of agencies may prescribe statistical sampling procedures to audit vouchers when they decide that economies will result. The term audit as used in 31 U.S.C. § 3521 (b) refers to the examination of disbursement vouchers prior to their certification for payment. GAO-03-1067R DOD Voucher Prepayment Examination

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most