Opportunities To Improve the Management and Accounting Control Over Travel Advances

GAO reviewed the manual and computer controls over the processing of travel advances and travel vouchers from the time documents arrive at the National Finance Center.

GAO found that the travel advance and travel voucher system needed improvement with respect to: (1) system flow charts; (2) narrative description of the flow of information and the way each program accomplishes its functions; (3) program logic diagrams; and (4) input-output record descriptions. Access to computer system documentation was not adequately controlled. Duplicate copies of system documentation and records used to reconstruct current data files needed to be stored in a place remote from the computer. An additional edit check was needed in the computer program for the travel advance system to preclude processing duplicate travel advances. GAO found duplication in review, approval, and audit of travel vouchers.

Recommendations

Our recommendations from this work are listed below with a Contact for more information. Status will change from "In process" to "Open," "Closed - implemented," or "Closed - not implemented" based on our follow up work.

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