Corps of Engineers Electronic Signatures and Travel Receipts
(Correspondence, 09/20/95, GAO/AIMD-95-236R).
Pursuant to an agency request, GAO determined whether the: (1)
electronic signatures generated by the Corps of Engineers Financial
Management System (CEFMS) are adequate for travel orders and vouchers;
and (2) Corps can allow travelers to retain their travel receipts if
proper travel receipt retention procedures are implemented. GAO noted
that: (1) the electronic signatures produced by CEFMS are acceptable for
financial management applications such as travel; (2) the Corps can
allow employees to retain receipts relating to travel vouchers when
adequate internal controls have been implemented; and (3) if the Corps
adopts and properly implements procedures similar to those that have
been approved for the Department of Defense, the federal government's
interests will be adequately protected.
--------------------------- Indexing Terms -----------------------------
REPORTNUM: AIMD-95-236R
TITLE: Corps of Engineers Electronic Signatures and Travel Receipts
DATE: 09/20/95
SUBJECT: Financial management systems
Internal controls
Travel allowances
Federal employees
Electronic forms
Electronic equipment
Systems evaluation
Records retention
IDENTIFIER: Army Corps of Engineers Financial Management System
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Cover
================================================================ COVER
September 1995
GAO/AIMD-95-236R
Corps of Engineers Electronic Signatures and Travel Receipts
(511482)
Abbreviations
=============================================================== ABBREV
CEFMS - Corps of Engineers Financial Management System
DOD - Department of Defense
Letter
=============================================================== LETTER
B-265850
September 20, 1995
Mr. John F. Wallace
Director of Resources Management
U.S. Army Corps of Engineers
Dear Mr. Wallace:
This letter responds to your August 18, 1995, request that we
determine whether (1) the electronic signatures generated by the
Corps of Engineers Financial Management System (CEFMS) are adequate
for travel orders and vouchers and (2) the Corps can allow travelers
(rather than the disbursing officer) to retain their travel receipts
if travel receipt retention procedures consistent with those approved
by GAO for the Department of Defense (DOD) are implemented. For the
reasons detailed below, we believe that (1) you can use the CEFMS
electronic signature system for travel orders and vouchers and (2)
you can allow travelers to retain their travel receipts if you
implement procedures consistent with those approved for DOD.
CEFMS ELECTRONIC SIGNATURES
------------------------------------------------------------ Letter :1
In our letters of January 5, 1993, and February 8, 1994,\1 we
sanctioned the testing of the CEFMS electronic signature system. We
said that the system should generate electronic signatures which
provided at least the same quality of evidence as the handwritten
signatures they are designed to replace. Since that time, the system
has been improved and is currently undergoing an evaluation to
determine if (1) the controls have been properly implemented and (2)
additional controls are needed.
According to conversations with your staff and the organization
performing the evaluation, the evaluation is essentially complete and
has not identified anything that would revoke our sanction. We
understand that a report will be available shortly. Based upon this
information, the electronic signatures produced by your system are
acceptable for financial management applications such as travel.
This letter does not constitute GAO approval of your financial
management system, as defined by 31 U.S.C. 3512(f)(2). As discussed
with your staff, we will be pleased to review your implementation of
the production electronic signature system when you are ready to
request our sanction.
--------------------
\1 Electronic Signature Prototype System (GAO/AFMD-93-44R) and
Electronic Signature Prototype System (GAO/AIMD-94-70R).
MOST RECEIPTS MAY BE RETAINED
BY TRAVELERS
------------------------------------------------------------ Letter :2
We have issued several reports discussing whether agencies can allow
employees to retain receipts relating to travel vouchers. For
example, in two letters\2 to the Department of Defense (DOD) we
discuss the issue of receipt retention. We have consistently found
that this is acceptable when adequate internal controls have been
implemented. If you adopt and properly implement procedures similar
to those that have been approved for DOD, the government's interests
should be adequately protected.
--------------------
\2 Air Force Automated Travel System (GAO/AIMD-95-74R, February 14,
1995) and Employees' Travel Claims (DOD) (GAO/AIMD-95-171R, June 26,
1995).
---------------------------------------------------------- Letter :2.1
We look forward to working with your agency on this and other efforts
in the future. Should you have any questions, please contact Chris
Martin, Assistant Director, at (202) 512-9481.
Sincerely yours,
Rona B. Stillman
Chief Scientist for Computers
and Communications
*** End of document. ***