Approval of the Design of the Defense Logistics Agency Automated Payroll, Cost, and Personnel Accounting System
AFMD-81-84: Published: Jun 30, 1981. Publicly Released: Jun 30, 1981.
- Full Report:
The design of the Defense Logistics Agency Automated Payroll, Cost, and Personnel Accounting System was reviewed. In evaluating the system design, the automatic data processing aspects were analyzed to determine their adequacy as to internal controls, audit trails, data integrity, and consistency with the accounting specifications.
The system design was approved as conforming in all material respects with approved accounting principles and standards of the Office of the Secretary of Defense and Defense agencies. However, GAO stated that, to maintain the approved status of the system design, planned changes should be discussed with GAO representatives. It was also suggested that the agency's internal auditors periodically review the system to assure that it is operating as described in the approved system design.