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 1994-11-10 monographic deposited born digital 4 p. GA 1.13:AIMD-95-26R https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-95-26R P0b002ee1803774c8 f:ai95026r DGPO 2010-08-12 2011-03-24 GAOREPORTS-AIMD-95-26R machine generated eng fdlp REPORT GAOREPORTS-AIMD-95-26R AIMD-95-26R Electronic equipment Computerized information systems Electronic forms Financial records Records management Data integrity Computer software verification and validation Systems design Image data bases Forms (documents) DFAS Distribution and Retrieval Image Based Value Enhancer System Correspondence AIMD

Pursuant to a Defense Finance and Accounting Service (DFAS) request, GAO provided its views on whether the electronic images produced by the Distribution and Retrieval Image-based Value Enhancer System constitute records. GAO noted that: (1) federal agencies are not required to retain financial records in their original paper form; (2) electronic technology can be used to process, store, and retrieve data that are currently retained on paper documents as long as adequate controls are implemented to ensure data integrity; (3) the accuracy of electronically stored data can be equal to that of a paper document; (4) DFAS needs to ensure that electronically stored documents accurately represent the corresponding paper documents, any changes to an original digital image can be detected, access to the images is limited, and the digital images are not destroyed and remain accessible until applicable records retention periods expire; and (5) DFAS needs to maintain an unaltered copy of original data images to ensure data integrity. https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-95-26R/html/GAOREPORTS-AIMD-95-26R.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-95-26R/pdf/GAOREPORTS-AIMD-95-26R.pdf GAO/AIMD-95-26R https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-95-26R Correspondence GAO/AIMD-95-26R; Electronic Imaging; Electronic equipment Computerized information systems Electronic forms Financial records Records management Data integrity Computer software verification and validation Systems design Image data bases Forms (documents) DFAS Distribution and Retrieval Image Based Value Enhancer System Title 31 Section 3512(f)(2) 31 U.S.C. 3512(f)(2)