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089349 1 (1971-01-12)

handle is hein.gao/gaobacvhy0001 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 IN REPLY REFER TO 84825 Commanding Officer JAN 12 1971 Naval Supply Center Oakland, California 94625 Dear Sir We have made a review of civilian pay and related matters at Naval Supply Center, Oakland (NSCo), California. This review, which was completed in November 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). The primary purpose of the review was to provide GAO with information for a Defense-wide study on the administration of civilian pay and allowances. Employee accounts were first selected on a statistical sampling basis. Errors disclosed in this sample will be combined with those of other installations reviewed and the results may be statiscally projected for a Defense-wide report. We did not arrive at an error rate, since the sample at any individ- ual installation is too small to project. We did, however, expand our review at your installation by selecting additional records on a Judgment sample basis. The review covered (1) Internal Controls, (2) Severance Pay, (3) Internal Review, (4) Salary Act of 1970, (5) Within-grade Increases, and (6) the Coordinated Federal Wage System. We found certain deficiencies including the need to improve internal controls. These matters were discussed with officials of the Planning and Comptroller, and Civilian Personnel Departments at an exit conference on November 20, 1970, and are summarized for your information. Internal Controls Our review showed there is a need for better compliance with local instructions and improved procedures for processing payroll. Local check and bond distribution instructions are not followed; there is inadequate control over employees' leave records; no dollar criteria has been set for allowable payroll errors; and there has been no periodic rotation of employees' accounts among payroll clerks.

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