Approval of the Design of the Department of the Navy Field Activity Level System, General Accounting, Fleet (Surface)
Gao ID: FGMSD-77-50 July 14, 1977The design of the Department of the Navy Field Activity Level System, General Accounting, Fleet (Surface) was approved on June 21, 1977. The adequacy of the automatic data processing aspects of the system design was evaluated as to internal controls, audit trails, data integrity, and consistency with accounting specifications.
The system design deviates from accrual accounting principles by charging travel expenses at the time the travel orders are issued. This approval is granted with the understanding that the revision recently made in the Department of Defense (DOD) Accounting Guidance Handbook, which requires that travel be recorded as an expense in the accounting period in which performance occurs, will be incorporated in the Navy design documentation at an early date. To maintain the approved status of the design, any significant changes to the system design require approval. Any planned changes to the design should be discussed with GAO representatives to determine whether or not they are significant. The system is currently in operation. At some future date, GAO will examine selected portions of the system to determine whether it is functioning effectively and in accordance with the approved design.
RecommendationsOur 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.
Director: No director on record Team: No team on record Phone: No phone on record