About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

089318 1 (1971-05-17)

handle is hein.gao/gaobacvgm0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE ou 143 PEDERAL OPPICE BUILDING. 50 PULTON STREET SAN FRANCISCO, CALIFORNIA 94102 IN REPLY REFER TO: 84825 MAY I Commanding General Ij|I||| ||||jI |||lI j||| Headquarters, U. S. Army Training Center, lu llI l Infantry and Fort Ord LM091 Fort Ord, California 93941 Dear Sir: We have made a review of the civilian pay and related matters at the U. S. Army Training Center, Infantry and Fort Ord. This review, completed in April 1971, 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 consisted of an examination of the policies, procedures and practices for the administration of civilian pay at Fort Ord and a limited test of transactions. Special emphasis was placed on the following areas: (1) Internal Control, (2) Internal Review, (3) Within-grade Increases, (4) Salary Act of 1970, (5) Coordinated Federal Wage System, and (6) Severance Pay. While we found that the procedures, practices and internal controls were adequate, we noted a number of minor discrepancies which indicated that the independent review functions within the Civilian Personnel and the Civilian Payroll Offices were not effective in specific instances as illustrated below: 1. One former Fort Ord employee was underpaid about $7, because the Civilian Personnel Office used the wrong salary rate to compute the severance pay fund. 2. Five former Fort Ord employees received the final sever- ance payment (remaining balance) at the beginning rather than the end of the severance pay period, because the Civilian Payroll misinterpretated the remarks on the separating personnel action. Errors, involving both overpayments and underpayments, in the pay of four of the five employees totaled about $253, because they were re-employed by the Federal government prior to ex- bausting their severance pay benefits. 50TH ANNIVERSARY 1921- 1971 12

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most