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FGMSD-76-68 1 (1976-08-24)

handle is hein.gao/gaobaaajw0001 and id is 1 raw text is: SUNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 2054 CIVISION O PINAN=AL AND- IENrP.A.L MANAGEMr ATrU~M B-164031 AUC 24 1976 The Honorable The Secretary of Health, Education, and Welfare Dear Mr. Secretary: This report is the first of a series on our review of the Department of Health, Education, and Welfare's EWW-ecen- tralized payroll system3 We ire reporting our fndings to you as soon as each segment of our review is completed so that timely corrective acticn can be taken. Since 1969 the General Accountirc Office (GAO), the HEW Audit Agency, and a special interagency payroll review panel have issued reports on HEW's centralized payroll system. As a part of our review, we have followed up on actions taken by HEW on recommendations included in these other reports. Section 112(b) of the Budget and Accounting Procedures Act of 1950 provides that the accounting systems of executive agencies are subject to approval by the Comptroller General. In April 1970 the Comptroller General approved HEW's state- ment of principles and standards for its accounting system. We nave been advised by HEW that they are planning to sub- oit the central payroll system's design to the Comptroller General but a submission date has -ot yet been established. This report covers that part of the payroll system related to HEW's procedures Lnd practices for processing undeliverable payroll checks returned to the Department of the Treasury (Treasury) for cancellation, remail, or reis- suance. We also examined the pay records and Wage and Tax Statements (W-2's) of selected employees whose checks had been canceled I/ by the Treasury. This review was done at D syjn Central Payroll in Washington, D.C. We also obtained information on HEW's undeliverable checks from the Treasury's Washington Disbursing Center. 1/A check that is rendered not negotiable and its proceeds credited to the appropriation or fund account. FGMSD-76-68 EST DOCUMENT AVAILAB[TI 091,1I t9

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