Approval of the Federal Mediation and Conciliation Service Statement of Accounting Principles and Standards and Accounting System Design

AFMD-81-110: Published: Sep 30, 1981. Publicly Released: Sep 30, 1981.

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GAO reviewed the accounting principles and standards statement and the accounting system design of the Federal Mediation and Conciliation Service.

GAO found that the design was adequate and in conformance with the Service's newly revised accounting principles and standards. In evaluating the system design, GAO looked at both the manual and the automatic data processing aspects of the Service's payroll system. The evaluation was primarily concerned with the adequacy of internal controls, audit trails, data integrity, and consistency with the payroll specifications. Any significant changes should be discussed with GAO and, if necessary, submitted formally for approval. The Service should periodically review its fiscal operations, as provided for in the design, to ensure that the accounting system is operating in accordance with the approved design.

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