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089478 1 (1974-05-13)

handle is hein.gao/gaobacvmn0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE ____ 0REGIONAL OFFICE ROOM 717 GATEWAY I BUILDING 4TH AND STATE KANSAS CiTy, KANSAS 66101 May 13, 1974 Major General R. P. Young Commanding General Fort Leonard Wood, Missouri 65473 Dear General Young: Enclosed is the report on our review of the Fort Leonard Wood civilian payroll and leave systems. The review, made during the second and third quarters of fiscal year 1974, was part of a broad program of General Account- ing Office reviews of selected civilian pay and allowance systems within the Department of Defense. We discussed our findings with responsible personnel in the course of our work, and at the conclusion of the review we briefed the Deputy Comptroller and representatives of the offices involved and invited their comments. The officials believed that the installation of a new standardized Department of the Army payroll system at Fort Leonard Wood was imminent but a specific date for installation was not known. They said they would respond to our report in writing because they did not know what system changes would be required by the new system and what effect our findings would have on the system. Our review was directed to evaluating the adequacy and effectiveness of the systems' internal controls and the adequacy of reviews performed by internal audit and internal review groups at Fort Leonard Wood. The review was designed to test and evaluate significant internal control features in both the manually operated and the automated parts of the system. We identi- fied several areas of the system in which we believe internal controls should be strengthened. Although any one internal control may serve a variety of purposes--such as safeguarding the system against errors, ivanipulation, fraud, or mismanage- ment--we have grouped, for reporting purposes, the controls in the Fort's system which, in our opinion, are in need of improvement into the following general categories. --controls to reduce opportunities for fraudulent or other irregular acts, --controls to insure accurate processing of payroll and leave data, and --internal reviews. -nU

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