A review of the material requisition billing process : an IDA approach.
McGraa, John R.
Liao, Shu S.
Owens, Joseph F.
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This thesis presents a general review of the implementation of the Integrated Disbursing and Accounting (IDA) Project as it relates to the material requisition billing process. The manner in which the material requisition billing process was conducted before and after IDA implementation is reviewed. The primary goal of Project IDA was the improvement in the timeliness and accuracy of financial information The specific purpose of the thesis is to determine whether or not IDA goals are being achieved. This thesis resolved that the initial IDA implementation achieved those goals with respect to procurement and to blanket purchase agreements. Additional procedures are required which will include imprest fund and referral transactions. The thesis concludes with a discussion on areas that, subject to additional procedure changes, might further improve the timeliness of financial information processing.
RightsThis publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. Copyright protection is not available for this work in the United States.
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