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![handle is hein.gao/gaobaacqf0001 and id is 1 raw text is:
DCCUMENT RESUME
034'I6 - [A2E33757]
(Approval of the Design of the Accounting System for the U.S.
Army Corps cf Engineers]. FGMSD-77-45; B-159797. Jujy 21, 1977.
2 pp.
Report to Secretary, Department of Defense; by Elmer B. Staats,
Comptroller General.
Iss',e Area: Accounting and Financial Reporting (200).
Contact: Financial and General Management Studies Div.
Budget runction: Miscellaneous: Financial Management and
Information Systems (1002).
Orgrnizaticn Concerned: Department of the Army: Corps of
Engineers.
The revised design of the accounting system for the
U.S. Army Corps of Engineers was approved as adequate and ia
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 if 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
autcrtic data processing aspects were evaluted as to internal
controls, audit trails, data integrity, and consistency with the
accounting specificaticns. Findings/Conclusions: The accounting
system of the Corps is required to comply with the Uniform
System of Accounts prescribed by the Federal Power Commission.
Inasmuch as the Corps does not depreciate the cost of fee simple
land, GAO has agreed to accept this deviation from title 2 of
the GAO Policy and Procedures Manual for Guidance of Federal
Agencies to allow the Corps to ccnform with FPC pol 'cy. To
maintair an approved status, planned changes in the accounting
system d.esign should be discussed with GAO personnel and, if
determin3d to be significant, submitted for approval. Corps
internal auditors should periodically review the accounting
system in operation to be sure that it is operating as
prescribed. (SC)](ViewImageLocal?handle=hein.gao/gaobaacqf0001&div=1&collection=&method=preview&ext=.png&size=3)