Approval Of The Design Of The Defense Mapping Agency Accounting System V. FGMSD-80-90

About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

table,div,span,font,p{display:none}Please click here if you are not redirected within a few seconds.

FGMSD-80-90 1 (1980-09-30)

handle is hein.gao/gaobabjxq0001 and id is 1 raw text is:

- 59797 SEP 39 1 9& Ol 3

Tne Honorable Harold Brown
The Secretary of Defense

Attention: Assistant Secretary of Defense
(Comptroller)

Dear Mr. Secretary:

Subject: j_Approval of the Design of the Defense Mapping
Agency Accounting System (FGMSD-80-90)

It is my pleasure to approve the design of the Defense Mapping
Agency Accounting System submitted with your letter of September 16,
1980, as being in conformity in all materilal respects with the
approved accounting principles and standards of the Department of
Defense. This approval of the accrual and cost accounting segments
of the system supplements my approval of the fund control aspects
on September 28, 1979.

In evaluating this segment of the system design, we looked at
the automatic data processing aspects of cost accounting primarily
to determine their adequacy as to internal controls, audit trails,
data integrity, and consistency with the accounting specificaznons.
The Defense Mapping Agency uses the automated Air Force General
Accounting and Finance System for the appropriated fund accounting
function. The ADP aspects for that segment of the system will be
looked at as we finalize our review of the Air Force system. Any
changes required in that automated system will apply equally to
the Defense Mapping Agency system.

To maintain an approved status of the design, planned changes
should be discussed with our representatives and, if deemed sig-
nificant, submitted formally for approval.

We are pleased to note that the fund control aspects of this
system are in operation. The cost accounting aspects are in the
design stage and will be implemented at a later date. We suggest
that your internal auditors periodically review the system to
assure that it is operating and being implemented as described in
the approved system design. At some future date we will examine
selected aspects of the system and advise you as to whether it is
functioning effectively and in accordance with our approval.

(938070)