Vendor Payments-Operation Mongoose, Fort Belvoir Defense Accounting Office and Rome Operating Location

Abstract : The objectives were to evaluate the effectiveness of computer routines designed to identify fraud and to evaluate management controls over payments to vendors. We applied computer matching techniques to disbursing transactions to identify irregularities indicative of potential fraud. We also evaluated management controls over systems designed to prevent and detect erroneous vendor payments. Due to the impending closure of the Defense Accounting Office at Fort Belvoir and the anticipated consolidation to the Rome Operating Location, New York, we did not perform a review of the management control program at Fort Belvoir, Virginia.