skip navigation

PUBLICATIONS

Register for Latest Research

Stay Informed
Register with NCJRS to receive NCJRS's biweekly e-newsletter JUSTINFO and additional periodic emails from NCJRS and the NCJRS federal sponsors that highlight the latest research published or sponsored by the Office of Justice Programs.

NCJRS Abstract

The document referenced below is part of the NCJRS Virtual Library collection. To conduct further searches of the collection, visit the Virtual Library. See the Obtain Documents page for direction on how to access resources online, via mail, through interlibrary loans, or in a local library.

 

NCJ Number: 63766 Add to Shopping cart Find in a Library
Title: NEW METHODS NEEDED FOR CHECKING PAYMENTS MADE BY COMPUTERS
Author(s): ANON
Corporate Author: US Comptroller General
United States of America
Date Published: 1977
Page Count: 56
Sponsoring Agency: National Technical Information Service
Springfield, VA 22151
US Comptroller General
Washington, DC 20548
Sale Source: National Technical Information Service
US Dept of Commerce
5285 Port Royal Road
Springfield, VA 22151
United States of America
Language: English
Country: United States of America
Annotation: GOVERNMENT AGENCIES THAT OPERATE AUTOMATED PAYMENT SYSTEMS SHOULD DESIGNATE AN OPERATING OFFICIAL TO REVIEW SUCH SYSTEMS PERIODICALLY TO ASSURE THEIR RELIABILITY TO PRODUCE ACCURATE PAYMENTS.
Abstract: THE SYSTEM OF ACCOUNTING, AUDITING, AND CONTROL USED BY THE FEDERAL GOVERNMENT HAS EVOLVED INTO A HUGE, DECENTRALIZED, COMPUTERIZED, LARGELY CASHLESS SYSTEM. GOVERNMENT POLICY DICTATES THAT THOSE WHO APPROVE PAYMENT OF FEDERAL FUNDS TAKE PERSONAL RESPONSIBILITY FOR PAYMENT ACCURACY AND LEGALITY. TODAY (1977), THE FEDERAL GOVERNMENT DISBURSES ABOUT $700 BILLION ANNUALLY, WITH MOST OF THESE PAYMENTS BEING PROCESSED THROUGH COMPUTER SYSTEMS WHICH OFTEN DO NOT PROVIDE DATA READILY EXAMINABLE BY CERTIFYING OR DISBURSING OFFICERS. THUS, NEW METHODS ARE NEEDED TO ASSURE ACCURATE PAYMENTS. THE GOVERNMENT ACCOUNTING OFFICE (GAO) HAS OFFERED RECOMMENDATIONS FOR DEPARTMENT AND AGENCY HEADS TO IMPROVE THE SITUATION: (1) DESIGNATE AN OPERATING OFFICIAL AT THE ASSISTANT SECRETARY OR COMPARABLE LEVEL TO REVIEW EACH AUTOMATED PAYMENT SYSTEM AND ITS CONTROLS TO DETERMINE WHETHER THEY ARE OPERATING EFFECTIVELY, RELIABLY, ACCURATELY, AND LEGALLY; (2) DIRECT THAT SUCH REVIEWS BE MADE ANNUALLY, SUPPLEMENTED BY INTERIM CHECKS OF MAJOR SYSTEM CHANGES; (3) PROVIDE FOR THE CERTIFYING OR DISBURSING OFFICER TO CERTIFY OR DISBURSE AUTOMATED PAYMENTS ONLY WHEN OFFICIALLY NOTIFIED THAT THE SYSTEM AND ITS CONTROLS ARE FULLY OPERATING; (4) REQUIRE A WRITTEN STATEMENT FROM ANY OFFICIAL WHO DETERMINES THAT THE SYSTEM IS NOT OPERATING EFFECTIVELY AND CANNOT BE CORRECTED BEFORE THE NEXT VOUCHER PREPARATION; AND (5) PROVIDE THAT, WHEN SIGNIFICANT SYSTEM DEFICIENCIES ARE IDENTIFIED, THE DESIGNATED OPERATING OFFICIAL MUST ASSUME RESPONSIBILITY FOR SUBSEQUENT CERTIFICATION THAT THE PAYMENTS ARE OTHERWISE PROPER. THE REPORT INCLUDES COMMENTS AND AN APPENDIX OF LETTERS FROM THE HEADS OF SIX AGENCIES (OFFICE OF MANAGEMENT AND BUDGET; DEPARTMENT OF AGRICULTURE; DEPARTMENT OF COMMERCE; DEPARTMENT OF DEFENSE; DEPARTMENT OF HEALTH, EDUCATION, AND WELFARE; AND DEPARTMENT OF THE TREASURY). (PRG)
Index Term(s): Automation; Computer aided operations; Computers; Electronic funds transfer; Equipment evaluation; Federal government; Financial management; US Department of Agriculture; US Department of Health, Education, and Welfare; US Department of the Treasury
Note: REPORT TO THE CONGRESS BY THE COMPTROLLER GENERAL OF THE UNITED STATES
To cite this abstract, use the following link:
http://www.ncjrs.gov/App/publications/abstract.aspx?ID=63766

*A link to the full-text document is provided whenever possible. For documents not available online, a link to the publisher's website is provided. Tell us how you use the NCJRS Library and Abstracts Database - send us your feedback.