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089524 1 (1973-06-13)

handle is hein.gao/gaobacvnw0001 and id is 1 raw text is: -ATnS roENERAL ACCOUNTING OFFICE REGIONAL OFFICE AOOM 1800 FEDERAL OFFICE BUILDING 911 WALNUT STREET KANSAS CITY, MISSOURI 64106 June 13, 1973 Commander Colonel Harry Z Moore, USAF 6 Defense Depot Memphis f & Airways Boulevard / Memphis, Tennessee 38115 Dear Colonel Moore We have reviewed the payroll subsystem of the Automated Payroll, Cost and Personnel System (APCAPS) at the Defense Depot Memphis (DDMT) The review included an evaluation of the adequacy and effectiveness of the payroll system including internal controls, and the administration of leave. We examined pertinent Defense Supply Agency (DSA) and DDMT regulations, the policies and practices related to internal controls, and discussed various aspects of our review with responsible officials. Although internal controls over payroll operations and administration of leave were generally adequate, we noted certain weaknesses in internal controls and the administration of leave. ORGANIZATIONAL CONTROLS The Civilian Personnel Office maintained no control over entitle- ment documents sent to the Civilian Payroll Office for processing Thus the Personnel Office lacked assurance that the Payroll Office considered all personnel actions, and processed them accurately We believe information should be sent to the Civilian Personnel Office to show that the Civilian Payroll Office has processed the actions. In some cases records of leave used had not been initialed by the employees or supported by an approved leave request. Although time- keeping regulations contained no specific requirement for such support, we believe that effective internal control would be strengthened by timely approval of leave. The payroll office does not maintain a listing of APCAPS error messages We believe this information should be maintained on a current basis to properly monitor error conditions This will require coordination with and the assistance and cooperation of the Data Systems Automation Office, Columbus, Ohio. ~0

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