Internal Control Improvements in the USDA Centralized Payroll System

AFMD-85-39: Published: May 22, 1985. Publicly Released: May 22, 1985.

Additional Materials:


Office of Public Affairs
(202) 512-4800

GAO reviewed accounting operations at the Department of Agriculture's (USDA) National Finance Center to evaluate several systems' compliance with GAO accounting principles and standards.

GAO found that: (1) the Center was taking corrective actions to address problems uncovered by a USDA Office of the Inspector General audit; (2) individual computer programmers had control over too many aspects of a payroll processing system; (3) controls over programmer access to computer programs and payroll files were inadequate and did not preclude the possibility of fraudulent or unauthorized program changes; (4) internal controls over record counts were inadequate, which could cause incorrect data processing; and (5) the Center should act aggressively to rectify identified problems because it provided payroll services to agencies other than USDA.

Nov 16, 2017

Nov 15, 2017

Nov 9, 2017

Oct 20, 2017

Sep 26, 2017

Looking for more? Browse all our products here