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089636 1 (1975-02-27)

handle is hein.gao/gaobacvrl0001 and id is 1 raw text is: UNITED STATES GENERAL AccoUNTING OFFICE WASHINGTON REGIONAL OFFICE FIFTH FLOOR 803 WEST BROAD STREET FALLS CHURCH, VIRGINIA 22046 FEB 2 7 1975 Colonel Edward B. Finch, Jr. Comptroller 1L U.S. Army ilitary District of Washington ), ( Department of the Army Building 48 Fort Leslie J. McNair ashington, D.C. 20319 Dear Colonel Finch: We have examined the civilian payroll system of the U.S. Army Military District of ashington (D!) as part of a General Accounting Offico (GA0) review of selected civilian pay and allowance systems in the Depa'rment of Defense. Our examination, which covered payroll and leave proccdures and internal controls in effect during calendar years 1973 Mn 19 included tests and evaluations of procedures and controls in both tlh manually operated and the automated parts of the system. This report contains information on four matters noted in our examina- tion: a need for more effective training and supervision of tiracheepers a need to insure correct insurance deductions for transferring employees; an opportunity for cost savings by issuing composite checks; and an oppor- tunity to reduce costs by aking fewer computer prifitouts of enployees' master records. Cur findings, conclusions, and recommendations on other system improvements we believe are needed will be included in a separate, more comprehensive report. TI: EKEZPERS SWOULD BE GIVEN NORE EFFECTIVE TRAII0G AD) SUPERVISION Tircnkpeers in organizations served by :PDu have not always followed procedu~lres necessary for insuring accurate processing of pay and leave data and reducing opportunities for irregular acts. e believe those deviations from -ood timekeeping practices can be attributed largely to timekeepers' failure to clearly understand and correctly apply pay and leave regulations. Experience has shown a high degree of correlation between the extent of training and supervision given timekeopers and the number of payroll and leave errors. BEST DOCUMENT AVAILABLE 1 Oq96?%

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