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089538 1 (1976-08-06)

handle is hein.gao/gaobacvoj0001 and id is 1 raw text is: S7,1 l ,-- UNITED STATES GENERAL ACCOUNTING OFFICE 0 1 q3 WASHINGTON, D.C. 20548 AUG 6 1976 GENERAL GOVERNMENT DIVISION LM089538 Mr. Vincent Reed, Superintendent District of Columbia Public Schools District of Columbia Government Dear Mr. Reed: During our current cash management survey, we have noticed that District of Columbia Public Schools (DCPS) pay checks are being issued in error. We issued a report in October 1972 calling attention to this same problem. Unnecessary administrative costs are incurred to issue and cancel erroneous checks, and money losses result when erroneously issued checks go undetected. The District Government and DCPS have improved payroll operations since our 1972 report, but the causes of issuing erroneous checks still remain. Timekeepers are not accurately certifying hours worked mainly because they need training and supervisors are not keeping on top of payroll operations. We have reviewed policies, practices, and procedures regulating DCPS' payroll operations in effect during fiscal year 1975 and for the period September 1, 1975 to March 15, 1976. We have interviewed.per- sonnel -from the DCPS finance and accounting offices, including 10:time- keepers and alternate timekeepers in 3 school regions. We have also examined payroll records and -other documents. During -the review, which began in February 1976, we had several discussions with officials res- ponsible for correcting weaknesses cited in this report. Employee compensation and benefits account for about 83.7 percent of DCPS' fiscal year 1976 estimated resources of $233.8 million. DCPS' fiscal year 76 budget request for 11,903 permanent and temporary positions and $195.8 million for personnel compensation and benefits make the DCPS payroll one of the largest in the District. - PRIOR GAO FINDINGS In 1972 we reported that 1,018 paychecks totaling-about $281,000 were issued in error to school employees during calendar year 1970. Among our recommendations to correct the problem were (1) better train- ing and supervision of timekeepers to help reduce errors in certifying - Iuinuinnlummmr n aIU s Ih Ufhl

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