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C ) UNITED STATES GENERAL ACCOUNTING OFFICE
REGIONAL OFFICE
us FEDERAL OFFICE VUILImG, so FULTON STREET . ...)
SAN FRANCISCO, CALIFORNIA 94102 (
IN REPLY REFER TO:
LM089295
8? SEP 4 4 1970
Commanding Officer ]
Naval Weapons Station
Concord, California 94520'(>
Dear Sir:
We have made a review of the 1ropriety of salary rates, timea.Z
and-attendancepoicteas........, nd -procedures .at the.;Naval Weapons Sta-
tion, Concord, Cali fori This review, which was completed in
June 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).
Our review indicated that the procedures and controls involved
in processing payrolls are generally adequate. However, we noted a
number of significant errors in processing salary changes and weak-
nesses in time and attendance procedures and controls, which have
been discussed with staff members of the Comptroller Department and
the Civilian Personnel Department, and which are listed below for
your information and action:
PROPRIETY OF SALARY RATES
Our review of the propriety of salary rates disclosed the
following errors:
Promotions Contrary to the Whitten Amendment
II
ie noted 21 promotions which were made effective prior to
completion of one year of service in the next lower grade. We have
estimated the overpayments in these 21 cases at $3,017. Section
1310 of the Act of November 1, 1951, as amended (Whitten Amendment)
provides that no Classification Act employee shall be promoted or
transferred to a higher grade without having served at least one
year in the next lower grade. In 15 of these cases the promotions
were made after only 52 weeks of service in the lower grade. We
believe that the term year as used in the Act is as defined in
a Comptroller General's decision:
a ull l Iu
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