Review of the Air Force Civil Engineer Cost Accounting System

A review was conducted of the Air Force Civil Engineer Cost Accounting System at Travis Air Force Base, California. The review included an examination of the Department of Defense Instructions and Air Force manuals and regulations, interviews with officials, test checks, tracing of transaction flows, and other audit routines as necessary to accomplish the objectives of the review. A review was also conducted of the Air Force Audit Agency's 1977 audit of the system at Travis Air Force Base. Since this is a standard system and has been implemented at about 119 installations worldwide, GAO believed it was especially important that the Audit Agency adequately review it to ensure that the system was implemented in accordance with the approved design.