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FGMSD-77-51 1 (1977-09-22)

handle is hein.gao/gaobaavyp0001 and id is 1 raw text is: DCCUMENT RESUME 03460 - [A26S3867 Need to Apply Adeq,'ate Control over the Centralized Payroll System. PGMSt-77- 1; E-164031. September 22, 1977. 2 pp. + appendix (17 pp.). Report to Secretaly, Department of Fealth, Education, and Welfare; by r. T.. Sca. .lebury, Director, Financial and General Management Studi,s Div. Issue Area: Accounting ani Financial Reporting (2800). Contact: Financial and General Management Studies Div. Budget Function: Miscellaneous: FiaaLcial Management and lurformation Systems (1002). Congressional Relevance: House Committee on Eduration and Labor; Senate Ccuittee on Labor and Public Welfare. In 1976 +he Department of Health, Education, and Welfare (BEV) paid over $2.2 billion to about 150,000 employees through a centralized, automated payroll system. Weakncset, in the system that might prevent timely and accurate payvents to employees include inaccuracies in time and attendance reporting, uncontrolled paymets to experts and consultants, and illegible or missing fayrcll records. Findings/Conclusions: Previous GAO reports have recommended that a series of actions be taken to: (1) correct a high rate of errors in time and attendance reports; (2) improve supplemental pay processing to prevent erroneous payments, pay and leave records, and withholding statements from being generated; t3) provide controls over pay adJnctments to keep previous pay errors from being compounded duling the adjustment process and to reduce the potential for fraudulent or unatithorize,' paysents thrcugh the adjustment process; (4) eliminate practices that allow excessive and frauiulent payments to experts and consultants; (5) control temporary pay records to prevent overpayments and inaccurate withhc~ding statemsnts; and (6) provide better microfilm copies of pay records that are being retained for payroll rc-c:.rcn and audit. Reccmmendations: The Secretary of Health, Education, and ,elfare should have the Assistart Secretary fc7- Personnel Administration take the necessary actions to in '- tJat Z.he GAO reccmmendaticns previously made are fully implemented. (Author/SC)

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