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FGMSD-80-95 1 (1980-09-30)

handle is hein.gao/gaobabjxx0001 and id is 1 raw text is: COMPTROLLER GENERAL OF THE UNITED STATES WASHINGTON, D.C. 20548 B-200554 SEP 3 suP 3 0 The Honorable Patricia Roberts Harris 1/111 1 1 1111 11111 1 The Secretary of Health and Human 114002 Services Dear Mrs. Harris: Subject: [Approval of the Social Security Administration Administrative Accounting Syste (FGMSD-80-95) It is my pleasure to approve the design of the Social Security Administration's Administrative Accounting System as you requested on September 25, 190. The design is adequate and in conformity with your approved accounting principles and standards. The Administrative Accounting System has been designated by the Administration as encompassing accounting processes of the financial accounting system, cost analysis system and property and supply systems. It does not include any of the processes relating to payment of benefits under the Administration's programs for retirement and survivors insurance, disability insurance, supplemental security income, and black lung. These have been designated for separate and subsequent review and approval. 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 consistency with the accounting specifications. The Administrative Accounting System does not provide data on the full cost of operations for use in controlling resources. As an alternative, operations of the Administration are managed using (1) extensive work measurement techniques, (2) assignment of operating expenses to work units, and (3) cost analysis. We feel that these techniques are acceptable for use in lieu of reporting on the full cost of operations. The Administrative Accounting System includes what has been termed by the Administration a Cost Anplysis System. In practice it analyzes primarily obligation data rather than cost data. We find analysis of obligation data an acceptable basis for the (931920)

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