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FGMSD-80-18 1 (1979-11-30)

handle is hein.gao/gaobaazyz0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICEI0 9 WASHINGTON, D.C. 20548 DIVISION OF FINANCIAL AND GENRAL MANAGEMENT STUDIE NOVEMBER 30, 1979 B-159797 The Honorable Hans M. Mark110 97 The Secretary of the Air Force 110979O Dear Mr. Secretary: Subject: Lj-eview of the Air Force Civil Engineer Cost Accounting Systemj(FGMSD-80-18) We have reviewed the Air Force Civil Engineer Cost Accounting System at Travis Air Force Base. Cali nia, and are pleased to inform you that the system is operating sub- stantially in conformance to the GAO-approved system design. We noted, however, that internal controls over residual mate- rial transfers could be improved. Further, Civil Engineer officials at the base level could i prove their management of personnel resources by analyzing inidepth any significant dif- ferences between planned and actual- labor hours on civil en- gineer projects as shown on computer-generated system reports. This will be the subject of report to be issued shortly to the Secretary of Defense . We also reviewed the Air Force Audit Agency's 1977 audit o7r- / of this system at Travis Air Force Base and found that the scope of the audit was inadequate. The audit work was insuf- ficient to conclude whether the system was operating in con- formance to the GAO-approved system design. Since this is a standard system and has been implemented at about 119 instal- lations worldwide, we believe it was especially important that the Audit Agency adequately review it to ensure that the sys- tem was implemented in accordance with the approved design. SCOPE OF REVIEW We reviewed Department of Defense Instructions and Air Force manuals and regulations, interviewed officials, per- formed test checks, traced transaction flows, and performed other audit routines as necessary to accomplish our objec- tives. We also interviewed Defense and Air Force headquarters officials to discuss policies and procedures and other related matters. (903880)

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