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AFMD-81-90 1 (1981-07-09)

handle is hein.gao/gaobabccy0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 u/,-il ACCOUNTING AND FINANCIAL MANAGEMENT DIVISION JAtt 9 rp B-203747 The Honorable Richard S. Schweiker The Secretary of Health and Human Services 115746 Dear Mr. Secretary: Subject: Approval of the Health Services Administration's Accounting System Design (AFMD-81-90) It is my pleasure to approve the accounting system design for the Health Services Administration. The design, which was sub- mitted formally on June 12, 1981, is adequate and in conformity with your approved Accounting Principles and Standards. The system design does not provide accounting for the full cost of operations for components of the Administration. Cost accounting data produced by this system for use by Public Health Service Hospitals and Indian Health Service Hospitals and Clinics will be augmented by separate systems which will produce data on a full applied cost basis. We will separately evaluate and ap- prove these system designs. In evaluating the system design, we looked at the automatic data processing aspects primarily to determine their adequacy as to internal controls, audit trails, data integrity and con- sistency with the accounting specifications. Automated aspects of the design relating to cost based and obligation based oper- ating plans have not yet been developed. We will evaluate the automated design for these plans when they are completed. The system design provides for monthend travel expenditure adjustments at the appropriation level for significant amounts of unperformed travel. We suggest that, as part of the develop- ment of the automated design relating to cost based operating budget reporting, consideration be given to making these adjust- ments at the cost center level. To maintain the approved status of the design, planned changes should be discussed with our representatives and, if deemed sig- nificant, submitted formally for approval. We suggest that the Department of Health and Human Services internal auditors periodically review the system to assure that (931100) ' L-' k',

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