Auditing and Financial Management:

Travel Payments (NFC)

AIMD-96-11R: Published: Nov 7, 1995. Publicly Released: Nov 7, 1995.

Contact:

Office of Public Affairs
(202) 512-4800
youngc1@gao.gov

Pursuant to a National Finance Center (NFC) request, GAO interpreted certain GAO accounting requirements for proposed changes to its travel claim processing and certification procedures for the Department of State and other clients. GAO noted that: (1) the payment of travel vouchers without supporting documentation and manual prepayment reviews may be permitted if certain controls such as those outlined in GAO accounting guidance are implemented and risks are minimized; (2) NFC has proposed an automated system that will implement these changes and incorporate these controls; (3) the reduction of manual prepayment review of hard copy vouchers and statistical sampling of postpayment manual audits is permissible if automated edit checks are performed to ensure that claims are accurate; and (4) NFC needs to assess the risks associated with these changes and implement any needed procedures to reduce the errors or irregularities that are likely to occur under the new process.

Mar 27, 2014

Mar 13, 2014

Mar 12, 2014

Feb 27, 2014

Dec 23, 2013

Dec 16, 2013

Dec 12, 2013

Dec 11, 2013

Looking for more? Browse all our products here