Previous Testimony Involving an Audit of HUD's Personnel and Accounting Systems

Previous testimony involving the Department of Housing and Urban Development's (HUD) personnel system and accounting systems reported events that occurred prior to the time that the present Secretary of HUD assumed office. The testimony stated that corrective action was in progress and referred to the introduction of a new payroll system called TOPPS (Terminally Operated Personnel/Payroll System) which was to have become operational in 1976. In May 1976, HUD officials determined that TOPPS could not be completed as originally scheduled and wrote to GAO advising that they would not bring the system into operation until a later date. The letter was not received by GAO officials; it was informally forwarded to GAO staff members. HUD has outlined new changes in payroll procedures made in 1975 and 1976, but these controls have not been checked out by GAO as to their implementation.