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FGMSD-76-82 1 (1977-11-07)

handle is hein.gao/gaobaawex0001 and id is 1 raw text is: DCCUMZT 3ES0E 0019 - r331343751 New methods Needed for checking Payments Bade by Comutets. FGESD-76-82; B-101081. November 7, 1977. 33 pp., 6 appendices (14 pp.). Report to the Congress; by Robert F. Keller, Acting Comptroller General. Issue Area: Automatic Data ftocessing: Using Results of ADP Systems (103); Internal Auditing Systems: Sufficiency of federal Auditors and Coverage (201);Accounting and Financial Reporting (2800). Contact: Financial and General Management Studies Div. Budget Function. Iiscellaeous: Automatic Data Processing (1001); Miscellaneous: Financial anagement and information Systems (1002). organization concerned; Office of Management and Budget. congressional Relevance: House Committee on Armed Services; Senate Committee on Armed services; Congress. Authority: Budget and Accountiag Procedures Act of 1950. The Federal Government disburses S700 billion annually, largely through huge, decentralized, computerized, cashless systems. The law requires thost ihe approve individual payments--certifying and disbursing officers--to assure that payments are legal, proper, and correct. Under the current system it is often impossible for the responsible persons to examine the basic documents previously used to determine that payments were proper. Recommendations: the Directcz of the Office of Management and Budget should issue guidelines requiring department and agency heads to: designate an operating official at the assistant secretary or comparatle level to review each automated payment system and the controls built into it to determine whether they are operating effectively and can be relied ou to compute payments that are accurate and legal; direct that such revievs be mada at least annelly, supplemented by interim checks of major system changes; direct the certifying or disbursing officer to certify or disburse automated payments only when notified by the designated operating official that the automated system aud the controls built into it are operating effectively; require a ritten statement from the designated operating official if the official determines that the system is not operating effectively and that corrective actior could not be taken before the next voucher preparation; and provide that, when significant system deficiencies are identified, the designated operating official must assume responsibility for subsequent certification that the payments are otherwise proper. (Author/SC)

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