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AFMD-85-39 1 (1985-05-22)

handle is hein.gao/gaobabnrk0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 ACCOUNTING AND FINANCIAL MAY 22, 1986 MAG A KI INCT DIVISION B-21 8842 1111II~li The Honorable John J. Franke, Jr. 127017 Assistant Secretary for Administration U.S. Department of Agriculture Dear Mr. Franke: Subject: Internal Control Improvements in the Depart- ment of Agriculture's Centralized Payroll System (GAO/AFMD-85-39) We are currently reviewing the Department's National Fi- nance Center (NFC) accounting operations. The purpose of these reviews is to evaluate several systems' compliance with GAO's accounting principles and standards. As part of our work, we evaluated payroll operations at the center and briefed its per- sonnel at the conclusion of our review. Prior to our involvement, the Office of the Inspector Gen- eral (OIG) had issued several reports and other correspondence citing problems noted during its monitoring of the development of the systems. In January 1984, at the start of our field work, the OIG issued another audit report citing weaknesses in the system's design and operation. The OIG conducted its audit work in February and March 1983, and our review disclosed that many of the control weak- nesses described in the OIG report still existed in February of 1984. These control weaknesses made the payroll- system vulnera- ble to unauthorized manipulation of computer programs and pay records, and to inaccuracies in payroll processing and report- ing. Because of the extent of these problems, we did not con- sider it productive for us to perform a more detailed evaluation of the system. Our work was performed in accordance with gen- erally accepted government auditing standards, as appropriate. We briefed NFC officials on our concerns and began to examine other systems the center operates (miscellaneous pay- ments and program billing and collections). Since our initial briefing, NFC officials have advised us of their actions to address the concerns raised and reported these weaknesses and related corrective actions during NFC's 1984 Federal Managers' Financial Integrity Act reporting cycle. The problems we discussed with NFC and the reported correc- tive actions are as follows. (931146)

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