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093160 1 (1974-06-26)

handle is hein.gao/gaobacxam0001 and id is 1 raw text is: OS 3)He 0 UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE 9226 FEDERAL BUILDING SIXTH AND ARCH STREETS PHILADELPHIA, PENNSYLVANIA 19106 JuN 28 6174 0q3I Commanding Officer New Cumberland Army Depot New Cumberland, Pennsylvania 17070 DearSir:BEST DOCUMENT AVAILABLE Dear Sir: We have completed our review of civilian pay and allowances at the New Cumberland Army Depot (NCAD). This review was part of an overall review of civilian pay activities at Department of Defense installations. The review covered the period October 11, 1970 through May 4, 19711. Our examination of payroll transactions and personnel actions was directed toward an evaluation of the adequacy and effectiveness of the SPEEDEX Civilian Pay and Leave Accounting System, including internal manual controls. We reviewed the SPEEDEX system design and documentation at the Logistics Systems Support Agency (LSSA) prior to the start of our review at NCAD. We believe the NCAD civilian pay system is generally adequate, pay actions are processed in accordance with applicable laws and regulations, and the verification procedures generally insure the detection and correction of errors. However, we observed a few areas where internal controls need to be strengthened. These areas which were brought to the attention of NCAD officials during our review and at the exit conference are described below. 1. The civilian personnel office has no control to ascertain whether all source documents forwarded to the payroll activity are processed properly and no unauthorized alterations have been made. Control over these documents is essential to assure the accuracy of permanent changes entered into the mechanized system. The SPEEDEX system as designed does not provide for this processing control. We plan to recommend to LSSA that a control over permanent personnel actions be added to the system. 2. The SPEEDEX system is programed to compute pay for second and third shift overime for wage board employees when the time and attendance report is correctly coded with the applicable shift code a2w t.2

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