Financial Management

National Park Service Implements New Accounting System Gao ID: AFMD-91-10 February 13, 1991

Pursuant to a congressional request, GAO reviewed the accounting capabilities of the National Park Service (NPS) and monitored its implementation of a new accounting system for its bureaus and major offices.

GAO found that NPS: (1) formerly used a system that did not comply with federal accounting standards, but implemented its new Federal Financial System (FFS) to improve its accounting operations; (2) expected its new accounting system to provide proper accounting for NPS appropriations and allocation of park entrance fees; (3) delayed establishing automatic interfaces with its other financial data systems and deferred plans to change its accounting codes; (4) also modified plans to provide many of the new system's users with direct access to the system's mainframe computer; and (5) required close monitoring to help ensure that its system's costs do not increase beyond its needs for effective operation, NPS uses sufficient staff to operate the system, and system documentation is adequate.


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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