Accounting Systems:

Army's Efforts To Redesign Its Accounting Systems

AFMD-87-19: Published: May 19, 1987. Publicly Released: May 19, 1987.

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GAO discussed the Army's project to redesign its 60 accounting systems into a small set of standard systems.

GAO noted that the project's objectives are to: (1) strengthen accounting system internal controls; (2) correct such problems as time-consuming manual processing; and (3) implement a single, integrated financial management system. GAO found that the Army: (1) needs to revise its 5-year accounting system plan to reflect recent decisions regarding the Standard Finance System Redesign (STANFINS-R), Army Materiel Command Accounting System (AMAS), and Corps of Engineers Management Information System (COEMIS); (2) plans to use STANFINS-R, AMAS, and COEMIS for field-level accounting, rather than STANFINS-R only; and (3) needs to ensure that all three systems have common data elements, input, and output. GAO also noted that the Army: (1) is developing STANFINS-R and AMAS; (2) plans to modernize COEMIS, which is operational; and (3) is scheduled to fully implement the Program Budget Accounting System (PBAS) in fiscal year 1989.

Recommendations for Executive Action

  1. Status: Closed - Implemented

    Comments: The Army implemented this recommendation by updating its Strategic Plan and the Army Accounting System 5-Year Plan.

    Recommendation: The Secretary of the Army should direct the Assistant Secretary of the Army (Financial Management) to update the Army Accounting System Five-Year Plan. The plan should detail how the Army will integrate STANFINS-R, AMAS, and COEMIS, and consolidate the data in PBAS. In addition, the plan should include the updated economic analyses for implementing these three systems and any alternative approaches.

    Agency Affected: Department of Defense: Department of the Army

  2. Status: Closed - Implemented

    Comments: The Director of Finance and Accounting, as project manager, signed the Memorandum of Agreement in June 1987.

    Recommendation: The Assistant Secretary of the Army (Financial Management) should require that the Director of Finance and Accounting, as project manager, sign the Memorandum of Agreement.

    Agency Affected: Department of Defense: Department of the Army: Office of the Assistant Secretary (Financial Management)

  3. Status: Closed - Implemented

    Comments: A comprehensive review of systems design and test was carried out at Fort Hood, Texas.

    Recommendation: The Director of Finance and Accounting should ensure that adequate internal controls are incorporated into the design of STANFINS-R and PBAS, and that these controls are documented and tested to ensure their reliability.

    Agency Affected: Department of Defense: Department of the Army: Office of the Director of Finance and Accounting

 

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