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089319 1 (1971-05-17)

handle is hein.gao/gaobacvgn0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OPICE 13 PEDERAL OPFICE BUILDING, SO FULTON STREET SAN FRANCISCO, CALIFORNIA 94102 IN REPLY REFER TO 84825 MAY 1 District Manager Western District LM089319 U. S. Army Audit Agency 390 Convention Way Redwood City, California 94063 Dear Sir: Enclosed is a copy of our letter report to the Commanding General, U. S Army Training Center, Infantry and Fort Ord, on the review of civilian pay and related matters. Our review consisted of an examination of the policies, procedures, and practices for the administration of the 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. As a part of our review we examined U. S. Army Audit (USAAA) report (WE 71-14) dated March 5, 1971, and supporting working papersa We noted that the USAAA coverage of civilian pay was basically a follow-up on its 1967 audit finding involving the control of over- time. We were informed that although 100-125 man-days had been budgeted for reviewing civilian pay, the coverage was considerably reduced because of the lack of time and other audit priorities. The Comptroller General in his letters (B-152073 and B-161457) dated September 3, 1963, and August 1, 1969, has pointed out that as part of the management control system, it is essential that the agency head provide adequate internal audits of civilian pay matters to ensure that all payments are made in compliance with applicable laws. In carrying out its management responsibilities the Depart- ment of the Army has charged the U. S. Army Audit Agency with the responsibility for the audit activities. The governing regulation stated that the policy of the Department of the Army is that audit service will be rendered in a manner which will assure comprehensive internal audit coverage of all significant areas subject to audit by the U, 8, General Accounting Office and that such audits will - m-~=-- 50TH ANNIVERSARY 1921-1971.--

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