Department of the Air Force's First-Year Implementation of the Federal Managers' Financial Integrity Act

NSIAD-84-93: Published: May 1, 1984. Publicly Released: May 1, 1984.

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GAO reviewed the Air Force's first-year efforts to implement and comply with the Federal Managers' Financial Integrity Act.

GAO found that the Air Force generally implemented its internal control program in accordance with federal guidelines. The program was organized effectively and used existing resources. However, the Air Force failed to establish a complete inventory of its programs, activities, and functions before it compiled a vulnerability assessment list. The Air Force intends to compile such an inventory during fiscal year 1984. GAO noted that, while the Air Force demonstrated its commitment to internal control reviews, there was little consideration of automatic data processing controls. In addition, the Air Force failed to identify specific material weaknesses in its required report to the Secretary of Defense. GAO found that the Air Force's efforts to evaluate accounting systems were reasonable but that the Air Force should: (1) develop a comprehensive systems inventory; (2) prepare written policies and procedures for accounting systems evaluation; and (3) evaluate the accounting systems and segments in operation. GAO also found that the Army and Air Force Exchange Service did not report on its internal controls because it believed that it was not subject to the reporting requirements of the act. GAO believes that the Exchange Service should report on its internal controls and that either the Army or the Air Force should be given responsibility for oversight of the Exchange Service's internal control evaluation program.

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