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AIMD-95-236R 1 (1995-09-20)

handle is hein.gao/gaocrptabwt0001 and id is 1 raw text is: GAO United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-265850 September 20, 1995 Mr. John F. Wallace Director of Resources Management U.S. Army Corps of Engineers Dear Mr. Wallace: This letter responds to your August 18, 1995, request that we determine whether (1) the electronic signatures generated by the Corps of Engineers Financial Management System (CEFMS) are adequate for travel orders and vouchers and (2) the Corps can allow travelers (rather than the disbursing officer) to retain their travel receipts if travel receipt retention procedures consistent with those approved by GAO for the Department of Defense (DOD) are implemented. For the reasons detailed below, we believe that (1) you can use the CEFMS electronic signature system for travel orders and vouchers and (2) you can allow travelers to retain their travel receipts if you implement procedures consistent with those approved for DOD. CEFMS Electronic Signatures In our letters of January 5, 1993, and February 8, 1994,1 we sanctioned the testing of the CEFMS electronic signature system. We said that the system should generate electronic signatures which provided at least the same quality of evidence as the handwritten signatures they are designed to replace. Since that time, the system has been improved and is currently undergoing an evaluation to determine if (1) the controls have been properly implemented and (2) additional controls are needed. According to conversations with your staff and the organization performing the evaluation, the evaluation is essentially complete and has not identified anything that would revoke our sanction. We understand that a report will be available shortly. Based upon this information, the electronic signatures produced by your system are acceptable for financial management applications such as travel. This letter does not constitute GAO approval of your financial management system, as defined by 31 U.S.C. 3512(f)(2). As discussed with your staff, we will be pleased to review your implementation of the production electronic signature system when you are ready to request our sanction. 'Electronic Signature Prototype System (GAO/AFMD-9344R) and Electronic Signature Prototype System (GAO/AIMD-94-70R). Page 1 GAO/AIMD-95-236R Corps of Engineers Electronic Signatures and Travel Receipts

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