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B-125037 1 (1971-12-16)

handle is hein.gao/gaobaafdu0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING F1 WASHINGTON, D.C. 20 DEFENSE DIVISION LM095472 Dear Mr. Secretary: The General Accounting Office reviewed the Army National Guard $7 drill pay system for inactive duty training, to determine whether tne-systm was operating effectively, efficiently, and economically. We visited selected Army area headquarters, offices of three State adjutants general, and four Army finance and accounting of- fices; observed the procedures followed by selected Guard units in taking attendance at training assemblies; and audited, on a sample basis, payrolls for October 1970. Our review was completed in No- vember 1971. In general we found that the drill pay system was effective and that guardsmen were paid accurately. We believe, however, that the efficiency and economy of the system could be improved and that the Army could save an estimated $105,000 annually by centralizing and fully mechanizing drill pay processing. National Guard drill-training payrolls currently are paid by 14 separate finance and accounting offices in the continental United States, one in Alaska, and one in Hawaii. In reply to our query, these 14 finance and accounting offices estimated that an- nual costs related to processing payrolls and paying guardsmen were about $846,000. Of these 14 offices, six use a mechanized payroll system and eight use a manual system. Currently about one third of all National Guard men in the continental United States are paid for drills by the finance and accounting office at Indiantown Gap Military Reservation, Pennsyl- vania, under a mechanized payroll system. Indiantown Gap's costs, including those for automatic data processing and for related per- sonnel, are estimated to be $258,000 annually. Indiantown Gap of- ficials estimated that additional operating costs of $483,000 annually would be incurred if it were to process all drill-training BEST DOCUVEIT AVAILABLE 50TH ANNIVERSARY19-97

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