NCJ Number
74577
Date Published
1980
Length
56 pages
Annotation
This report discusses serious deficiencies in the Army's Washington, D.C., finance and accounting operation.
Abstract
The General Accounting Office (GAO) reviewed and analyzed the adequacy of the Military District of Washington's Finance and Accounting Office internal controls and procedures for processing disbursements and for transactions involving accounting and civilian payroll. Interviewed were officials of the office and of those Army and Defense Department organizations receiving accounting and financial services. Certain aspects of the Standard Army Finance System and the Standard Army Civilian Payroll System as implemented by the office were also evaluated. GAO found that employees of the office were involved in fraudulent actions, that erroneous payments has been made, and that accounting support was inadequate. GAO recommends that the Army (1) devise and implement a plan for reducing office personnel turnover and for retaining competent workers, (2) temporarily assign personnel from other accounting and finance organizations to the office to help develop and implement adequate internal procedures and controls, and (3) reduce the office's workload. Appendixes present a summary of the office's problems, prior audit reports concerning the office and the serviced agencies, a list of organizations provided payroll and accounting services by the office, and correspondence. (Author abstract modified)