Summary: GAO surveyed the Standard Army Intermediate Level Supply System at selected locations.
GAO found that the financial inventory accounting system was operating satisfactorily. Because the Army had made major changes to the system since its approval, GAO could not compare the current system design to the approved system design. The Army had made the improvements requested at the time the accounting system was approved. The system was originally designed to supply accounting and stock fund-financial inventory accounting. It was used to process supply transactions for quantitative accounting purposes, process the same supply transactions for financial purposes, and provide for reconciling financial data with supply data. It was originally intended for use in installations in the continental United States, but it was later set up at overseas locations and expanded to include data on war reserve materials and medical supplies. The expanded use resulted in many system changes since approval by GAO. Less computer time is required to process the expanded financial module than the prior financial module. No problems with accuracy, timeliness, and format have been experienced which could be attributed to accounting system problems. The information obtained indicated that the needs of the system users are being met.
