Approval of the Design of the Accounting System for the U.S. Army Corps of Engineers

The revised design of the accounting system for the U.S. Army Corps of Engineers was approved as adequate and in conformance in all material respects with approved accounting principles and standards. The design and approval do not include the Centralized Payroll and Leave Accounting System of the Corps because the Department of Defense plans to develop and submit for approval a single standard civilian payroll system which will encompass Corps civilian personnel. The adequacy of the automatic data processing aspects were evaluted as to internal controls, audit trails, data integrity, and consistency with the accounting specifications.