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089453 1 (1970-02-11)

handle is hein.gao/gaobacvlj0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 CIVIL DIVISION FEB 11 1970 Dear Mr. Kelly: This letter is the second in a series of letters we plan to send to you relating to our evaluation of selected aspects of the redesigned automated central payroll system, Department of Health, Education, and Welfare (HEW). The subject of this letter is the Time and Attendance Input System for Pay Computation and Leave Accounting. This system was designed for use by the Division of Central Payroll (DCP), an operating division of the Data Management Center, in the computation of pay and the maintenance of individual employee leave records. The input into the system consists of a single document, the time and attendance report, which is in punched card form (HEW Form 402). Before each biweekly pay period, the Division of Data Processing, another operating division of the Data Management Center, prepares the time and attendance report for each employee appearing on the most recent payroll master file. This is accomplished by punching and print- ing descriptive information, such as the employee's name, social security number, timekeeper number, and his regular tour of dutyon a blank time and attendance card. The cards are then sent to payroll clerks in the DCP who forward them to the timekeepers. The timekeepers manually record the hours worked and the leave taken by each employee during the follow- ing pay period on these cards. At the end of each pay period the com- pleted cards are returned to the DCP where they are used to compute the employee's pay and to adjust his leave records. We examined into the procedures used to prepare and process the time and attendance cards with a view toward ascertaining the degree of accuracy that the DCP could expect to attain on the paychecks and leave records prepared under the Time and Attendance Input System for Pay Computation and Leave Accounting. Our evaluation showed that cer- tain basic controls essential to the accurate and complete processing of employees' pay and leave were not included in the Time and Attendance Input System. The controls needed are (3) controls that detect incor- rectly prepared time and attendance reports, (2) record counts, (3) pre- determined control totals, and (4) controls to prevent improper use of prepunched payroll cards. These matters are discussed more fully below.

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