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Internal Controls: Air Force Contract Payment Controls Should Be Strengthened

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Report Type Reports and Testimonies
Report Date April 2, 1987
Report No. IMTEC-87-13
Subject
Summary:

GAO assessed the Air Force's Acquisition Management Information System and its internal controls over contract administration and payment disbursement functions.

GAO found that the Air Force: (1) did not have adequate internal controls to ensure that its disbursement database was accurate; (2) did not include system reviews of general and application controls in its Financial Integrity Act reviews; (3) did not identify or correct internal control weaknesses that allowed database errors to go undetected and uncorrected; (4) lacked procedures to prevent duplicate payments; and (5) did not follow procedures intended to ensure contract document authenticity before entering contract information into the system.

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