Accounting Systems: Army's Efforts To Redesign Its Accounting Systems
AFMD-87-19
Published: May 19, 1987. Publicly Released: May 19, 1987.
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Highlights
GAO discussed the Army's project to redesign its 60 accounting systems into a small set of standard systems.
Recommendations
Recommendations for Executive Action
| Agency Affected | Recommendation | Status |
|---|---|---|
| Department of the Army | The Secretary of the Army should direct the Assistant Secretary of the Army (Financial Management) to update the Army Accounting System Five-Year Plan. The plan should detail how the Army will integrate STANFINS-R, AMAS, and COEMIS, and consolidate the data in PBAS. In addition, the plan should include the updated economic analyses for implementing these three systems and any alternative approaches. |
The Army implemented this recommendation by updating its Strategic Plan and the Army Accounting System 5-Year Plan.
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| Office of the Assistant Secretary for Financial Management and Comptroller | The Assistant Secretary of the Army (Financial Management) should require that the Director of Finance and Accounting, as project manager, sign the Memorandum of Agreement. |
The Director of Finance and Accounting, as project manager, signed the Memorandum of Agreement in June 1987.
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| Office of the Director of Finance and Accounting | The Director of Finance and Accounting should ensure that adequate internal controls are incorporated into the design of STANFINS-R and PBAS, and that these controls are documented and tested to ensure their reliability. |
A comprehensive review of systems design and test was carried out at Fort Hood, Texas.
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Topics
Federal agency accounting systemsFinancial management systemsInternal controlsManagement information systemsStrategic information systems planningSystems compatibilityMilitary forcesAccounting systemsFinancial managementPay systems