Approval of the Functional (Accounting) Design of the Program and Funds Control System Phase II

AFMD-81-89: Published: Jun 30, 1981. Publicly Released: Jun 30, 1981.

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The functional design of the Program and Funds Control System Phase II was reviewed. This system is designed to control receipt and distribution of program and fund authority for procurement by the Department of the Army. The total system controls programs and funds from the departmental level to the installation levels. However, it is not a complete accounting system in that it relates only to fund control.

The functional design of Phase II of the system was approved by the Comptroller General as conforming in all material respects with the approved accounting principles and standards of the Department of the Army. However, GAO stated that, to maintain the approved status of the design, planned changes should be discussed with GAO representatives. It was also suggested that the Army Audit Agency periodically review the system to assure that it is operating as described in the approved system design.

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