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089291 1 (1970-10-07)

handle is hein.gao/gaobacvff0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE 143 FEDERAL OFFICE BUILDING, 50 FULTON STREET SAN FRANCISCO, CALIFORNIA 94102 LM089291 IN REPLY REFER TO 84823 QCT Commanding Officer Hunters Point Naval Shipyard San Francisco, California 94135 Dear Sir: We made a review of th propriety of severance payments te L mapeabER-.Hunters Point jemployees. Our review, which was com- pleted on July 8, 1970,' was made pursuant to the Budget and Accounting Act, 1921 (31 U.S.C. 53), and the Accounting and Auditing Act, 1950 (31 U.S.C. 67). We reviewed the procedures for determining whether an employee is entitled to severance pay and for computing the amount to which he is entitled. Our review included a selected sample of 37 Hunters Point employees and 6 Naval Radiological Defense Laboratory (RADLAB) employees in order to evaluate the effectiveness of the procedures and the accuracy of the computations. We found that the procedures for maintaining and reviewing the information in an employee's Official Personnel File (OPF) should be revised. The results of our findings were discussed with Hunters Point officials, and are summarized below for your information. Procedures for Computing and Reviewing Severance Pay The clerks who compute the amount of an employee's severance pay ascertain the length of creditable service by subtracting any non-creditable Federal service from the employee's Service Computa- tion Date. We believe that this procedure contributed to the three errors we found which resulted in severance pay overstate- ments totaling $578. Two employees'severance pay funds were overstated because of incorrect Service Computation Dates. A third employee's severance pay was overstated because the clerk did not subtract all the non-creditable military service from the Service Computation Date. We believe that the length of creditable service should be computed by adding the periods of Federal service as shown on various documents in the employees OPF. The supervisor in reviewing the original computation could use the Service Computation Date method to confirm the accuracy of the length of creditable service.

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