Internal Controls

Air Force Contract Payment Controls Should Be Strengthened Gao ID: IMTEC-87-13 April 2, 1987

GAO assessed the Air Force's Acquisition Management Information System and its internal controls over contract administration and payment disbursement functions.

GAO found that the Air Force: (1) did not have adequate internal controls to ensure that its disbursement database was accurate; (2) did not include system reviews of general and application controls in its Financial Integrity Act reviews; (3) did not identify or correct internal control weaknesses that allowed database errors to go undetected and uncorrected; (4) lacked procedures to prevent duplicate payments; and (5) did not follow procedures intended to ensure contract document authenticity before entering contract information into the system.

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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