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088939 1 (1970-11-17)

handle is hein.gao/gaobacuxc0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE 02 143 FEDERAL OFFICE BUILDING, 50 FULTON STREET SAN FRANCISCO, CALIFORNIA 94102 IN REPLY REFER TO: 84825 NOV17 97 Commanding Officer Ni Naval Air Station L Alameda, California Dear Sir: We made a review of civilian pay and related matters at Naval Air Station, Alameda, California. This review, which was completed in September 1970, was made pursuant to the Budget and Accounting Act, 1921 (31 U.S.C. 53) and the Accounting and Auditing Act of 1950 (31 U.S.C. 67). The review covered (1) Internal Controls, (2) Salary Act of 1970, (3) Severance Pay, (4) Within-grade Increases, (5) Coordinated Federal Wage System, (6) Internal Review, and (7) Retirement Records. The primary purpose of the review is to provide information for a Defense-wide report on the administration of civilian pay and allow- ances. Employees accounts were first selected on a statistical sam- pling basis. Errors disclosed in this sample will be combined with those of other installations reviewed and the results statistically projected for the Defense-wide report. We did not arrive at an error rate since the sample at any individual installation is too small to project. We did however expand our review at your installation by selecting additional records on a judgment sample basis. We found certain discrepancies and weaknesses in controls and procedures which were discussed with Industrial Relations and Comp- troller officials and are summarized below for your information. Internal Controls To evaluate the adequacy of internal controls maintained and applied at the installation over compensation payments to civilian employees, we reviewed operating procedures and practices, regula- tions, instructions, etc., and interviewed officials in the Industrial Relations and Comptroller Departments. We believe that there is a need for administrative review of all pay changes prior to payment for the purpose of verifying the propriety and legality of pay at a time when any preventive or corrective action needed can be most effectively taken. Our review showed that there ir inadequate con- trol and review of documents, computations, etc., to assure proner payments to employees. Ilillm.l.......U......u....l.

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