United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office Accounting and Information Management Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 1995-06-26 monographic deposited born digital 10 p. GA 1.13:AIMD-95-171R https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-95-171R P0b002ee18037872f f:ai95171r DGPO 2010-08-12 2011-03-24 GAOREPORTS-AIMD-95-171R machine generated eng fdlp REPORT GAOREPORTS-AIMD-95-171R AIMD-95-171R Travel allowances Travel costs Expense claims Cost control Federal employees Claims processing Computer software verification and validation Electronic forms Documentation Internal controls Joint Financial Management Improvement Program Correspondence AIMD Pursuant to an agency request, GAO reviewed the Department of Defense's (DOD) proposed new system for processing employee travel claims, focusing on: (1) the approval of travel disbursements; (2) supporting documentation; (3) post-payment statistical sampling methods; and (4) automated signatures. GAO noted that: (1) DOD planned training for processing employees travel claims should highlight the traveler's, approving official's, and disbursing officer's responsibilities; (2) certain techniques, such as selecting a large sample of transactions, should be implemented to compensate for the added risks associated with implementing the new travel claims processing plan; (3) the automated signature generation and validation system should comply with the Federal Information Processing Standard (FIPS) and the data integrity requirement; and (4) DOD should emphasize the travel system during its annual review of internal controls, and determine if travelers are maintaining supporting travel documentation for the required records retention period. https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-95-171R/html/GAOREPORTS-AIMD-95-171R.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-95-171R/pdf/GAOREPORTS-AIMD-95-171R.pdf GAO/AIMD-95-171R https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-95-171R Correspondence GAO/AIMD-95-171R; Employees' Travel Claims (DOD); Travel allowances Travel costs Expense claims Cost control Federal employees Claims processing Computer software verification and validation Electronic forms Documentation Internal controls Joint Financial Management Improvement Program