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Government Operations: Travel Payments (NFC) - GAO Report
| Date: | Nov. 7, 1995 |
| Report No.: | AIMD-96-11R |
| Pages: | 8 |
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Subjects:
Summary: Accounting procedures Claims processing Electronic forms Expense claims Federal employees Federal records management Internal controls Risk management Travel costs Pursuant to a National Finance Center (NFC) request, GAO interpreted certain GAO accounting requirements for proposed changes to its travel claim processing and certification procedures for the Department of State and other clients. GAO noted that: (1) the payment of travel vouchers without supporting documentation and manual prepayment reviews may be permitted if certain controls such as those outlined in GAO accounting guidance are implemented and risks are minimized; (2) NFC has proposed an automated system that will implement these changes and incorporate these controls; (3) the reduction of manual prepayment review of hard copy vouchers and statistical sampling of postpayment manual audits is permissible if automated edit checks are performed to ensure that claims are accurate; and (4) NFC needs to assess the risks associated with these changes and implement any needed procedures to reduce the errors or irregularities that are likely to occur under the new process. |
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