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FPCD-79-20 1 (1978-12-21)

handle is hein.gao/gaobaaylz0001 and id is 1 raw text is: 



                  UNITED                         /LT~ ENRA CUNIG F
                         WASHINGTON. D.P. 20548
                              DC2 1 1978
FEDERAL PERSONNEL AND 1.
CaMMPLNSATION DIVISION  J J   O

    B-157201 '


    The Honorable James T. McIntyre, Jr.    tY<

    Director, Office of Management and Budget

    Dear Mr. McIntyre:<__

         At the request of the House Subcommittee on Compensa-
    tion and Employee Benefits, Committee on Post Office and
    Civil Service, the General Accounting Office (GAO)Leviewed
    9vertime practices at a siumber of Federal Agencies7 The
    f'esults of this review were presented to ti Subc-mittee
    during hearings on this subject on October 26, 1978, (see
    Appendix I). Several other Federal agencies also testified
    before the Subcommittee on October 26, and November 3, 1978,
    regarding their overtime practices.

         A number of important management issues needing furthc
    attention were brought out in these hearings. For example,
    testimony has shown a need for management to better monitor
    the use of overtime, not only for abuse, but for ensuring
    that work is performed in the most efficient and economical
    manner. It also high-lighted a need for agencies' internal
    audit groups to constantly monitor their agencies' payroll
    systems, as well as their program activities, to ensure that
    internal controls are in place and properly implemented.

          Certain deficiencies in agency cont-rol systems which
     permit overtime abuse to occur appear to be widespread.
     These include

          --improper or missing authorizations for overtime;

          --lack of adequate batch controls, record counts,
            and control totals, which permit unauthorized
mchanges in information affecting employees' pay;
          , and

 S--failure to provide feedback-to supervisors on
            overtime paid to employees, which allo'ws improper
            overtime payments to remain undetected.*.


                                                  pC-79-20
                                          *      (9631081.

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