Approval of the Health Services Administration's Accounting System Design
AFMD-81-90: Published: Jul 9, 1981. Publicly Released: Jul 9, 1981.
- Full Report:
The Health Services Administration (HSA) submitted the design for its accounting system to GAO for approval on June 12, 1981. GAO examined the automatic data processing aspects to determine their adequacy with respect to internal controls, audit trails, data integrity, and consistency with the accounting specifications.
GAO approved the accounting system design and found it to be adequate and in conformity with approved accounting principles and standards. The system design provides for monthend travel expenditure adjustments at the appropriation level for significant amounts of unperformed travel. Therefore, GAO suggested that consideration be given to making these adjustments at the cost center level as part of the development of the automated design relating to cost based operating budget reporting. To maintain the approved status of the design, planned changes should be discussed with GAO representatives and if, deemed significant, submitted formally for approval. GAO suggested that the Department of Health and Human Services internal auditors periodically review the system to assure that it is operating as prescribed.