Summary: GAO discussed the Army's project to redesign its 60 accounting systems into a small set of standard systems.
GAO noted that the project's objectives are to: (1) strengthen accounting system internal controls; (2) correct such problems as time-consuming manual processing; and (3) implement a single, integrated financial management system. GAO found that the Army: (1) needs to revise its 5-year accounting system plan to reflect recent decisions regarding the Standard Finance System Redesign (STANFINS-R), Army Materiel Command Accounting System (AMAS), and Corps of Engineers Management Information System (COEMIS); (2) plans to use STANFINS-R, AMAS, and COEMIS for field-level accounting, rather than STANFINS-R only; and (3) needs to ensure that all three systems have common data elements, input, and output. GAO also noted that the Army: (1) is developing STANFINS-R and AMAS; (2) plans to modernize COEMIS, which is operational; and (3) is scheduled to fully implement the Program Budget Accounting System (PBAS) in fiscal year 1989.
