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AFMD-85-38 1 (1985-07-12)

handle is hein.gao/gaobabnsg0001 and id is 1 raw text is: -31W~ UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 ACCOUNTING AND FINANCIAL MANAGKM r DIVISION JULY 12, 1985 8-2 18842 The Honorable John R. Block The Secretary of Agriculture Dear Mr. Secretary: Subject: Improvements Needed in General Automated Data Processing Controls at the National Finance Center (GAO/AFMD-85-38) As part of our present and on-going evaluations of the U.S. Department of Agriculture's (USDA's) central accounting system, we assessed the adequacy of selected general automated data processing (ADP) controls at the National Finance Center (NFC) in New Orleans, La., where this system is operated and maintained. The NFC performs all payment functions for the administrative expenses of Agriculture, and it provides account- ing services for most USDA agencies. General controls apply to all processing carried out in a data processing facility and are independent of the computer applications. USDA's central accounting system consists of over 20 pay- ment, collection, and financial accounting and reporting sys- tems. According to NFC statistics, over 13 million transactions involving over $4 billion in payments and $200 million in col- lections were processed by these component systems in calendar year 1983. Adequate general ADP controls are essential for ensuring the reliability of and security over the data processed by these computer-based systems. This letter is to advise you of several areas in which we found general ADP controls to be weak or non- existent. We did not attempt to determine the cause of the weaknesses, nor did we assess the total effect that could result from existing conditions. Specifically, we found that: --NFC did not have a formal disaster recovery and backup processing plan to ensure continued operations of its financial and personnel systems. --Computer program documentation for the payroll/personnel, billings and collections, and miscellaneous payments sys- tems was not current or complete, which hindered system maintenance. 0O6U* 3

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