Accounting For Automatic Data Processing Costs Needs Improvement V. FGMSD-78-14

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FGMSD-78-14 1 (1978-02-07)

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Accounting For Automatic Data

Processing Costs Needs Improvement

Twenty-six Federal organizations providing
data processing services were using cost ac-
counting pro,.3dures that were inadequate in
some ways. Basic cost components like utili-
ties, space rental, costs of transmitting data
from one place t6 another and military sal-
aries were frequently omitted from reports
of total costs.
Without accurate costs managers (1) may
choose uneconomical alternatives when re-
placing or adding to computer fpcilities and
(2) may fail to appropriately charge users of
computer facilities for services performed.

FEBRUARY 7, 1978

LM104771

REPORT TO THE CONGRESS

BY THE COMPTROLLER GENERAL

OF THE UNITED STATES

FGNMD-78.14