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089033 1 (1977-03-25)

handle is hein.gao/gaobacvaq0001 and id is 1 raw text is: UNITED STATES GFNERAL ACCOUNTING OFFICE WASHINGTON, D C 20548 1CCOU0VP IN REPLY REFER TO, COMMUNITY AND ECONOMIC DEVELOPMENT DIVISION MAR 25 1977 Admiral Owen W Suler Commandant U S Coast Guard Department of Transportation Dear Admiral S1ler We have completed our examination at Coast Guard Headquarters, Washington, D C , of military pay records for January 1 through June 30, 1976 Our examination did not include an overall evaluation of Coast Guard's payroll operations since we considered only those records avail- able at headquarters Although our review indicates that most military personnel are paid accurately, we would like to point out areas where we believe controls can be strengthened We examined a Coast Guard-wide statistical sample of 2 military pay records--278 regularly closed and 21 irregularly closedi pay records We found 46 errors amounting to $2,619 in 41 of the pay records in our sample This represents an error rate of 13 7 percent Our statistical projection indicates that Coast Guard-wide, there may have been 5,363 errors amounting to about $342,600 in the 39,118 pay records in the universe A summary of the types and frequency of the errors found is shown in the appendix At the conclusion of our examination, we reported our findings in detail to the Chief, Personal Support Division, so corrective action could be promptly initiated Corrective action has been initiated on- all errors reported We found 11 errors in withholding rates for Federal income taxes Our analysis indicated that these errors were caused by the storekeepers using the wrong line or column of the tax tables While we recognize the errors will be corrected when the member files his/her return, the number of errors in this category indicates carelessness on the part of the storekeepers and inadequate supervisory review 1/ Pay records are regularly closed June 30 and December 31 of each year Some records are closed in the interim, primarly as a result of service terminations These records are referred to as irregularly closed pay records

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