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DCCUM1NT RESUME
034-45 - [2E33755]
[Design of Navy Reserve Pay System]. FGMSD-77-57; B-159797. Jujy
21, 1577. 13 pp. + appendix (24 pp.).
Report to Secretary, Department of Defense; by Elmer B. Staats,
Comptroller General.
Issue Area: Accounting and Financial Reporting (2800); Autom.atic
Data Prccessirg (00),
Contact: Financial and General Management Studies Div.
Budget Functicn: Miscellaneons: Financial Manavement and
Information Systems (1002).
Orgatizaticn Concerned: Department oi the Navy: Naval Reserve;
Department of the Navy: Navy Regional Finance Center,
Cleveland, CH.
7he design of thi. Navy Reserve Pay System was approved.
The system was designed to pay Naval Reservists for: (1)
performing active duty for training: (2) performing temporary
active duty for less than 30 days; and (3) attending drills. The
automated pcrtion of the system was designe. to establish and
maintain individual pay accounts and to pay members from a
ceDtral site. It is located at the Navy Finance Center,
Cleveland, Chic, and processes data received from the Naval
Reserve Personnel Center. Findings/Conclusions: The internal
controls in the system appeared to be adequate. Interface data
that enter the system are edited and validated by the Personnel
Center's systeas, and source documents pertaining to personnel
data are retained at the Personnel Center. Transactions can be
traced for audit through social security numbers and other
unique numbers assigned to forms and batches. Automated programs
can be used to extract accounts. Minox problems were identified;
there is a need for: (1) redesign of the software system to take
advantage of enhancements offered by the new computer
configuration being used; and (2) a contingency plan at the Navy
Finance Center's central site ccmputer facility.
Recommendetions: Navy internal auditors should periodically
review the system to assure that it is operating as designed
with particular attention to preparation of field inpt, control
over iuput, and retention of documents supporting input and the
timeliness cf reporting of events affecting a member's pay.
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