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![handle is hein.gao/gaobaacea0001 and id is 1 raw text is:
DOCUMENT SESURE
01969 - [A12!2236]
(Centralized Subsystem for Paying Cfficers in the Commissioned
Corps of the Public Health Service]. FGNSD-77-23; B-164031. May
3, 1977. 14 pp.
Report to Joseph Califano, Secretary* Department of Health,
Education, and Welfare; by D. L. Scantlebury, tirector,
Financial and General Management Studies Div.
Issue Arep Personnel Management ard Compensaticn (300).
Contact, Financial and Gemeral Management Studies Div.
Budget Function: General Government: Central Personnel
Management (805).
Organizaticn Concerned: Public Health Service.
Authority: (P.L. 90-207; 37 U.S.C. 31o). (PoL. 93-274; 37
U.S.C. 313(e)). 6 GAO 7. 6 GAO 15. 6 GIO 9. 6 GAO 4.
The subsystem of the centraliz-. payroll system for
paying cfficers of the PHS Commissioned Cjrps was reviewed, and
the adequacy of system controls that Lhck wbether paychecks are
issued correctly and promptly to Corps officers were evaluated.
The actions taken on reccmmendatiots in audit reports issued
since 196. on +he centralized payrcll operation were noted.
Fir.dings/Concl sions: REV needs to improve its payroll system
Zor the Corps to comply with standards established in the GAO
Policy and Procedures Manual for Guidance of Federal A1encies.
The internal controls over the Corps' payrcll operations were
inadequate because the operating procedures in the payroll
manual were neither current nor complete; payroll data werr.
prccesEed without adequate controls to insure accuracy and
completeness; and duties were not properly separated to reduce
opportunities for fxaudulent or irregular acts.
Recommendations: The Secretary of BEV should provide adequate
internal conticls over operations; fully implement controls to
prevent unauthorized payments under automatic check processing
procedures; pay housing and other living allowances on the basis
of current rates; ccilect debts due from Corps officers
promptly; and evaluate the eligibility of officers to receive
special retention bcnuses on a case-by-case basis until
appropriate eligibility cr.teria are establisbed. (SC)](ViewImageLocal?handle=hein.gao/gaobaacea0001&div=1&collection=&method=preview&ext=.png&size=3)