Approval of the Design of the Army Customer Order Control System

The design of the Army Customer Order Control System was reviewed. This system was designed to control and record requests to the Defense Security Assistance Accounting Center. However, it is not a complete accounting system in that it relates only to control of foreign military sales obligation authority, funded reimbursement authority, and reimbursable program authority. In evaluating the system, the automatic data processing aspects were analyzed to determine their adequacy as to internal controls, audit trails, data integrity, and consistency with the accounting specifications.

The system design was approved as being in conformity in all material respects with the approved accounting principles and standards of the Department of the Army. However, GAO stated that, to maintain the approved status of the design, planned changes should be discussed with GAO representatives. It was also suggested that the Army Audit Agency periodically review the system to assure that it is operating as described in the approved system design.