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AFMD-81-19 1 (1980-12-19)

handle is hein.gao/gaobabbiw0001 and id is 1 raw text is: 






                    UNITED STATES GENERAL ACCOUNnN  OFFICE
                            WAsHINGTION, D.C. X4

ACCOUNTING AND FINANCAL
  MANAGEMENT DIVISION

     B-201196                                        DECEMBER 19, 1980



     The Honorable Harold Brown
     The Secretary of Defense
                                                       114007
     Dear Mr. Secretary:

          Subject: Survey of the Standard Army Intermediate
                    Level Supply Systemj(AFMD-81-19)

          We have surveyed the Standard Army Intermediate Level
     Supply System at selected locations and are pleased to inform
     you that, at the locations surveyed, the financial inventory
     accounting system was operating satisfactorily. Because the
     Army has made major changes to this accounting system since
     its approval we could not compare the current system design
     to the approved system design. However, we found that the
     Army had made the improvements requested at the time this
     accounting system was approved.

          This report provides information on system changes since
     the accounting system was approved in 1975 and details on the
     scope of our survey. As no significant accounting system de-
     ficiencies were disclosed during our survey, the report does
     not contain any recommendations.

          The Standard Army Intermediate Level Supply System was
     originally designed with two distinct modules. The two modules
     of this system are supply accounting and stock fund/financial
     inventory accounting. The Army uses this system to process
     supply transactions for quantitative accounting purposes.
     This system also processes the same supply transactions for
     financial purposes and provides for reconciling financial data
     with supply data.

          This standard system was orginally intended for use in
     installations in the continental United States, but was later
     set up at overseas locations. Also, the system was expanded
     to include data on war reserve materials and medicaJ supplies.
     The expanded financial module has been implemented at all in-
     stallations and, as of June 1980, the expanded supply module
     had been installed at 19 locations and was to be implemented
     at about 30 additional locations.


                                                          (903013)

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