Approval of Accounting System Design for the Office of the Assistant Secretary for Health, Department of Health and Human Services

AFMD-81-112: Published: Sep 30, 1981. Publicly Released: Sep 30, 1981.

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GAO reviewed the accounting system design for the Department of Health and Human Services' (HHS) Office of the Assistant Secretary for Health.

GAO found that the design was adequate and in conformance with approved HHS accounting principles and standards. The system design provides for monthend travel expenditure adjustments at the appropriation level for significant amounts of unperformed travel. GAO suggested that, as part of the development of the automated design relating to cost based operating budget reporting, consideration be given to making these adjustments at the cost center level. GAO also suggested that HHS internal auditors periodically review the system to assure that it is operating as prescribed.

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