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AFMD-85-66 1 (1985-09-19)

handle is hein.gao/gaobabntm0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 ACCOUNfNG AND FNANCIAL SEPTEMBER 19,1985 MANAGMENT DIVISION 8-218842 The Honorable John R. Block 127935 The Secretary of Agriculture Dear Mr. Secretary: Subject: Internal Control Improvements Needed In Agriculture's Miscellaneous Payments System (GAO/AFMD-85-66) We have reviewed the internal controls over the Department of Agriculture's miscellaneous payments system, a component feeder system of the Department's central accounting system. These systems are operated and maintained by the Department's National Finance Center (NFC), New Orleans, Louisiana. Organizationally, NFC reports to the Director, Office of Finance and Management, which is under the Assistant Secretary for Administration. The Accounting and Auditing Act of 1950 (31 U.S.C. 3512 (a)(3)) requires the head of each federal executive agency to establish and maintain a system of accounting and internal controls to provide effective control over and accountability for the agency's assets. This requirement was strengthened in September 1982 with the Federal Manaqers' Financial Integrity Act (FMFIA). Passage of the FMFIA reaffirmed the importance of effective internal controls. As you know, this act requires agencv heads to annually evaluate and report whether agency internal control systems comply with standards prescribed by the Comptroller General and provide reasonable assurance that certain objectives are satisfied. To the extent NFC was aware of problems identified by our work, it included the information in its 1984 report. According to NFC statistics, over 679,000 payment and adjustment transactions involving over $1.4 billion were processed through the miscellaneous payments system during fiscal year 1984. Agriculture field agencies use the miscellaneous payments system for paying commercial invoices and contracts, for recording transfers of monies within and between (931146) C i

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