About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

AIMD-94-69R 1 (1994-02-15)

handle is hein.gao/gaocrptaamt0001 and id is 1 raw text is: United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-256311 February 15, 1994 Mr. Michael S. McKay Chief, Management and Security Systems Division Bureau of the Census Department of Commerce Dear Mr. McKay: This letter responds to your August 11, 1993, request in which you asked whether Census's travel order system, which uses electronic techniques to identify the individuals processing a travel order (Commerce Form 29), is required to meet GAO'S requirements for electronic signatures. Based on the material provided with your letter and conversations with your staff, we do not believe that the criteria contained in 71 Comp. Gen. 109 (1991) for electronic signatures that create obligations binding on the federal government apply to your system because Census still requires a handwritten signature on the travel order. As noted in your letter and conversations with your staff, your travel order system uses user identification codes. We generally do not consider user identification codes as an acceptable electronic signature technique. However, we note that in this case they are not used as signatures but instead to identify the individuals who processed the travel order. The travel order system uses these identification codes to determine, among other things, when the order should be submitted to the proper office for signature. Once the system has decided that the order is ready for signature, the order is routed electronically to a special printer. Then, an authorized individual takes the printed travel order, reviews it, and denotes approval by signing the paper copy. Once the travel order is signed by an authorized individual, it becomes a binding obligation of the federal government. Further, we note that any actions resulting in an expenditure of funds also require a handwritten signature. For example, your procedures require the traveler to sign for any travel advance received. Although the criteria for electronic signatures do not appear to apply to your travel order system, Census is required by 31 USC 3512(c)(1) to establish and maintain a system of adequate internal controls to safeguard government resources. Appendix II in GAO'S Title 2,1 also directs agencies Accounting, GAO's Policy and Procedures Manual for Guidance to Federal Agencies. GAO/AIMD-94-69R Electronic Identification Page 1

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most